SEC Comment Letter 0000000000-24-000048 to Kartoon Studios, Inc. (TOON)
Kartoon Studios, Inc.
Date: Jan. 2, 2024 · CIK: 0001355848 · Accession: 0000000000-24-000048
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File numbers found in text: 333-276259
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United States securities and exchange commission logo
January 2, 2024
Andy Heyward
Chief Executive Officer
Kartoon Studios, Inc.
190 N. Canon Drive, 4th Fl.
Beverly Hills , CA 90210
Re:Kartoon Studios, Inc.
Registration Statement on Form S-3
Filed December 22, 2023
File No. 333-276259
Dear Andy 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 Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Michael Lee