SEC Company Response from ALLIANCE ENTERTAINMENT HOLDING (AENT) — May 22, 2026

ALLIANCE ENTERTAINMENT HOLDING CORP
Date: May 22, 2026 · CIK: 0001823584 · Accession: 0001493152-26-025012

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File numbers found in text: 333-295949

Date

May 15, 2026

Author

ENTERTAINMENT HOLDING CORPORATION

Form

CORRESP

Company

ALLIANCE ENTERTAINMENT HOLDING CORP

Letter

Alliance Entertainment Holding Corporation

Peters Road, Suite 1000

Plantation, Florida

May 22, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

RE: Alliance Entertainment Holding Corporation Registration Statement on Form S-3

Filed May 15, 2026

Registration No. 333-295949

Ladies and Gentlemen:

Alliance Entertainment Holding Corporation (the "Company") hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended, so that such Registration Statement, as amended, will become effective at 5:00 p.m.., Eastern Time, on Wednesday, May 27, 2026, or as soon thereafter as practicable.

[Signature Page Follows]

Very
truly yours,
ALLIANCE
ENTERTAINMENT HOLDING CORPORATION

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CORRESP
 1
 filename1.htm

 Alliance
Entertainment Holding Corporation

 8201
Peters Road, Suite 1000

 Plantation,
Florida

 May
22, 2026

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 RE: Alliance
Entertainment Holding Corporation Registration
Statement on Form S-3

 Filed
May 15, 2026

 Registration
No. 333-295949

 Ladies
and Gentlemen:

 Alliance
Entertainment Holding Corporation (the "Company") hereby requests, pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended, so that such
Registration Statement, as amended, will become effective at 5:00 p.m.., Eastern Time, on Wednesday, May 27, 2026, or as soon thereafter
as practicable.

 [Signature
Page Follows]

 Very
 truly yours,

 ALLIANCE
 ENTERTAINMENT HOLDING CORPORATION

 By:
 /s/
 Bruce Ogilvie

 Name:

 Bruce Ogilvie

 Title:

 Executive Chairman

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