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SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Oct 5, 2016

Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: Oct. 5, 2016 · CIK: 0001355848 · Accession: 0000000000-16-095966

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Confidence
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Reasoning

File numbers found in text: 000-54389

Date
October 5, 2016
Author
/s/ Lyn Shenk
Form
UPLOAD
Company
Kartoon Studios, Inc. (TOON) (CIK 0001355848)

Letter

Mail Stop 3561 October 5, 2016 Rebecca Hershinger Chief Financial Officer 301 North Canon Drive, Suite 305 Beverly Hills, California 90210

Re: Genius Brands International, Inc. Form 10-K for Fiscal Year Ended December 31, 2015 Filed March 30, 2016 File No. 000-54389

Dear Ms. Hershinger :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk

Show Raw Text
Mail Stop 3561
 October 5, 2016

Rebecca Hershinger
Chief Financial Officer
301 North Canon Drive, Suite 305
Beverly Hills, California 90210

Re: Genius Brands International, Inc.
Form 10-K for Fiscal Year Ended December 31, 2015
Filed March 30, 2016
File No. 000-54389

Dear Ms. Hershinger :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Lyn Shenk

Lyn Shenk
Branch Chief
Office of Transportation and Leisure