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SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Jul 31, 2019

Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: July 31, 2019 · CIK: 0001355848 · Accession: 0000000000-19-011879

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File numbers found in text: 333-232762

Date
July 31, 2019
Author
Michael Jaffa
Form
UPLOAD
Company
Kartoon Studios, Inc. (TOON) (CIK 0001355848)

Letter

July 31, 2019 Michael Jaffa General Counsel Genius Brands International, Inc. 301 N. Canon Drive, Suite 305 Beverly Hills, CA 90210 Re:Genius Brands International, Inc. Registration Statement on Form S-1 Filed July 23, 2019 File No. 333-232762 Dear Mr. Jaffa: 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: Jeffrey Schultz

Show Raw Text
July 31, 2019
Michael Jaffa
General Counsel
Genius Brands International, Inc.
301 N. Canon Drive, Suite 305
Beverly Hills, CA 90210
Re:Genius Brands International, Inc.
Registration Statement on Form S-1
Filed July 23, 2019
File No. 333-232762
Dear Mr. Jaffa:
            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:       Jeffrey Schultz