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May 21, 2024
William J. Rouhana, Jr.
Chief Executive Officer
Chicken Soup for the Soul Entertainment, Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
Re:Chicken Soup for the Soul Entertainment, Inc.
Preliminary Information Statement on Schedule 14C
Filed May 3, 2024
File No. 001-38125
Dear William J. Rouhana, Jr.:
            We have reviewed your filing and have the following comment(s).
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Preliminary Information Statement on Schedule 14C filed May 3, 2024
General
1.We note that the Charter Amendments grant the Strategic Review Committee "exclusive
authority" to approve a sale of all or any part of the business of the Company or its
subsidiaries and a Chapter 11 pre-arranged restructuring of the Company. Please revise to
clarify where appropriate, including in a separate question and answer at page 2, whether
that "exclusive authority" would preclude a shareholder vote to approve such actions.
Clarify whether and to what extent the provisions of the Charter Amendments are limited
or qualified by state or other applicable law.

 FirstName LastNameWilliam J. Rouhana, Jr.
 Comapany NameChicken Soup for the Soul Entertainment, Inc.
 May 21, 2024 Page 2
 FirstName LastName
William J. Rouhana, Jr.
Chicken Soup for the Soul Entertainment, Inc.
May 21, 2024
Page 2
            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 Rebekah Reed at 202-551-5332 or Taylor Beech at 202-551-4515 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Brian Ross