Correspondence 0001493152-24-052553 from ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584) (AENT)
ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584)
Date: Dec. 30, 2024 · CIK: 0001823584 · Accession: 0001493152-24-052553
AI Filing Summary & Sentiment
File numbers found in text: 333-283997
Letter
VIA EDGAR United States Securities Division of Corporation Finance Attention: Rebekah Reed Alliance Entertainment Holding Corporation Registration Statement on Form S-3 Filed December 20, 2024 File No: 333-283997
Dear Ms. Reed:
Alliance Entertainment Holding Corporation (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-283997) (the “Registration Statement”), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to become effective on Friday, January 3, 2025, at 5:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter.
The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.
The Registrant hereby authorizes Brad Shiffman of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Mr. Shiffman at (212) 885-5442 with any questions you may have concerning this request, and please notify Mr. Shiffman when this request for acceleration has been granted.
Very
truly yours,
ALLIANCE
ENTERTAINMENT HOLDING CORPORATION
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ALLIANCE
ENTERTAINMENT HOLDING CORPORATION
8201
PETERS ROAD, SUITE 1000
PLANTATION,
FL 33324
December 30,
2024
VIA
EDGAR
United
States Securities
and
Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Rebekah Reed
Re:
Alliance
Entertainment Holding Corporation
Registration
Statement on Form S-3
Filed
December 20, 2024
File
No: 333-283997
Dear
Ms. Reed:
Alliance
Entertainment Holding Corporation (the “Registrant”) hereby requests that the effective date of the above-referenced
Registration Statement on Form S-3 (File No. 333-283997) (the “Registration Statement”), be accelerated by the U.S.
Securities and Exchange Commission (the “Commission”) to become effective on Friday, January 3, 2025, at 5:00
p.m., Eastern Time, or as soon as reasonably practicable thereafter.
The
Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware
of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration
Statement.
The
Registrant hereby authorizes Brad Shiffman of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact
Mr. Shiffman at (212) 885-5442 with any questions you may have concerning this request, and please notify Mr. Shiffman when this request
for acceleration has been granted.
Very
truly yours,
ALLIANCE
ENTERTAINMENT HOLDING CORPORATION
By:
/s/
Bruce Ogilvie
Name:
Bruce
Ogilvie
Title:
Executive
Chairman
cc:
Brad Shiffman, Blank Rome LLP