SEC Comment Letter 0000000000-24-014335 to ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584) (AENT)
ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584)
Date: Dec. 30, 2024 · CIK: 0001823584 · Accession: 0000000000-24-014335
AI Filing Summary & Sentiment
File numbers found in text: 333-283997
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December 30, 2024
Jeffrey Walker
Chief Executive Officer
Alliance Entertainment Holding Corp
8201 Peters Road, Suite 1000
Plantation, Florida 33324
Re:Alliance Entertainment Holding Corp
Registration Statement on Form S-3
Filed December 20, 2024
File No. 333-283997
Dear Jeffrey Walker:
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Brad Shiffman