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SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Apr 18, 2019

Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: April 18, 2019 · CIK: 0001355848 · Accession: 0000000000-19-007303

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-230856

Date
April 18, 2019
Author
Andy Heyward
Form
UPLOAD
Company
Kartoon Studios, Inc. (TOON) (CIK 0001355848)

Letter

April 18, 2019 Andy Heyward Chief Executive Officer Genius Brands International, Inc. 8383 Wilshire Blvd., Suite 412 Beverly Hills, CA 90211 Re:Genius Brands International, Inc. Registration Statement on Form S-1 Filed April 15, 2019 File No. 333-230856 Dear Mr. Heyward: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Doug Jones at 202-551-3309 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Kenneth R. Koch, Esq.

Show Raw Text
April 18, 2019
Andy Heyward
Chief Executive Officer
Genius Brands International, Inc.
8383 Wilshire Blvd., Suite 412
Beverly Hills, CA 90211
Re:Genius Brands International, Inc.
Registration Statement on Form S-1
Filed April 15, 2019
File No. 333-230856
Dear Mr. Heyward:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Doug Jones at 202-551-3309 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc:       Kenneth R. Koch, Esq.