SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Jan 9, 2018
Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: Jan. 9, 2018 · CIK: 0001355848 · Accession: 0000000000-18-000713
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-221683
Letter
Mail Stop 3561 January 4, 2018 Andy Heyward Chief Executive Officer Genius Brands International, Inc. 301 N. Canon Drive, Suite 305 Beverly Hill, CA 90210
Re: Genius Brands International, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed December 22, 2017 File No. 333-221683
Dear Mr. Heyward :
We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional com ments. Unless we note otherwise, our references to prior comments are to comments in our December 12, 2017 letter.
Executive Compensation, page 36
1. Please update your executive and director compensation disclosure to provide the information called for by Item 402 of Regulation S -K for your fiscal year ended December 31, 2017. For guidance, refer to Question 117.05 of Regulation S -K Compliance and Disclosure Interpretations on our website.
Andy Heyward Genius Brands International, Inc. Janua ry 4, 2018 Page 2
Please contact Sonia Bednarowski at (202) 551 -3666 or me at (202) 551 -3584 with any questions.
Sincerely,
/s/ Laura Nicholson
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Mail Stop 3561 January 4, 2018 Andy Heyward Chief Executive Officer Genius Brands International, Inc. 301 N. Canon Drive, Suite 305 Beverly Hill, CA 90210 Re: Genius Brands International, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed December 22, 2017 File No. 333-221683 Dear Mr. Heyward : We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional com ments. Unless we note otherwise, our references to prior comments are to comments in our December 12, 2017 letter. Executive Compensation, page 36 1. Please update your executive and director compensation disclosure to provide the information called for by Item 402 of Regulation S -K for your fiscal year ended December 31, 2017. For guidance, refer to Question 117.05 of Regulation S -K Compliance and Disclosure Interpretations on our website. Andy Heyward Genius Brands International, Inc. Janua ry 4, 2018 Page 2 Please contact Sonia Bednarowski at (202) 551 -3666 or me at (202) 551 -3584 with any questions. Sincerely, /s/ Laura Nicholson Laura Nicholson Special Counsel Office of Transportation and Leisure cc: Jeffrey P. Schultz, Esq. Mintz, Levin, Cohn, Ferris, Glovsky and Popeo P.C.