SEC Comment Letter for ALLIANCE ENTERTAINMENT HOLDING (AENT) — May 22, 2026
ALLIANCE ENTERTAINMENT HOLDING CORP
Date: May 22, 2026 · CIK: 0001823584 · Accession: 0000000000-26-005231
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295949
Letter
Re: Alliance Entertainment Holding Corporation Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295949 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 Alyssa Wall at 202-551-8106 with any questions.
May 22, 2026
Jeffrey Walker Chief Executive Officer Alliance Entertainment Holding Corporation 8201 Peters Road, Suite 1000 Plantation, FL 33324
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Peter M. Melampy
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 22, 2026 Jeffrey Walker Chief Executive Officer Alliance Entertainment Holding Corporation 8201 Peters Road, Suite 1000 Plantation, FL 33324 Re: Alliance Entertainment Holding Corporation Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295949 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Peter M. Melampy </TEXT> </DOCUMENT>