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
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File numbers found in text: 333-222847
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CORRESP 1 filename1.htm 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.