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SEC Comment Letter for Kartoon Studios, Inc. (TOON) (CIK 0001355848) (TOON) — Jan 24, 2020

Kartoon Studios, Inc. (TOON) (CIK 0001355848)
Date: Jan. 24, 2020 · CIK: 0001355848 · Accession: 0000000000-20-000641

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File numbers found in text: 333-235962

Date
January 23, 2020
Author
Andy Heyward
Form
UPLOAD
Company
Kartoon Studios, Inc. (TOON) (CIK 0001355848)

Letter

January 23, 2020 Andy Heyward Chief Executive Officer Genius Brands International, Inc. 190 N. Canon Drive, 4th Floor Beverly Hills, CA 90210 Re:Genius Brands International, Inc. Registration Statement on Form S-3 Filed January 17, 2020 File No. 333-235962 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 Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services

Show Raw Text
January 23, 2020
Andy Heyward
Chief Executive Officer
Genius Brands International, Inc.
190 N. Canon Drive, 4th Floor
Beverly Hills, CA 90210
Re:Genius Brands International, Inc.
Registration Statement on Form S-3
Filed January 17, 2020
File No. 333-235962
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 Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services