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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Feb 8, 2018

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Feb. 8, 2018 · CIK: 0001282224 · Accession: 0001553350-18-000111

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-222847

Date
February 8, 2018
Author
William O’Dowd, IV
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Dolphin Entertainment, Inc. Registration Statement on Form S-3 Filed February 2, 2018 File No. 333-222847

Dear Mr. Shainess:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 5:00 p.m., Eastern Standard Time on February 12, 2018, or as soon as practicable thereafter.

Very truly yours,
Dolphin Entertainment, Inc.

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CORRESP
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Acceleration Request

Dolphin Entertainment, Inc.

2151 Le Jeune Road, Suite 150-Mezzanine

Coral Gables, FL 33134

February 8, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:

Joshua Shainess, Attorney-Adviser

Re:

Dolphin Entertainment, Inc.

Registration Statement on Form S-3

Filed February 2, 2018

File No. 333-222847

Dear Mr. Shainess:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 5:00 p.m., Eastern Standard Time on February 12, 2018, or as soon as practicable thereafter.

 Very truly yours,

 Dolphin Entertainment, Inc.

 By:

 /s/ William O’Dowd, IV

 Name:

 William O’Dowd, IV

 Title:

 Chairman, President and Chief Executive Officer

cc:

Drew M. Altman, Esq.

Greenberg Traurig, P.A.