Correspondence 0001213900-25-006999 from PodcastOne, Inc. (PODC)
PodcastOne, Inc.
Date: Jan. 27, 2025 · CIK: 0001940177 · Accession: 0001213900-25-006999
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283818
Letter
PODCASTONE, INC.
345 North Maple Drive, Suite 295
Beverly Hills, CA 90210
January 27, 2025
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Uwem Bassey and Mitchell Austin
Re: PodcastOne, Inc.
Registration Statement on Form S-3
File No. 333-283818
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PodcastOne, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (as amended, the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Wednesday, January 29, 2025, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
Sincerely,
PODCASTONE, INC.
Show Raw Text
CORRESP
1
filename1.htm
PODCASTONE, INC.
345 North Maple Drive, Suite 295
Beverly Hills, CA 90210
January 27, 2025
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Uwem Bassey and Mitchell Austin
Re:
PodcastOne, Inc.
Registration Statement on Form S-3
File No. 333-283818
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, PodcastOne, Inc. (the “Company”) hereby requests that the effective date of
the above-referenced Registration Statement on Form S-3 (as amended, the “Registration Statement”) be accelerated so
that it will become effective at 5:00 P.M. Eastern Time on Wednesday, January 29, 2025, or as soon as practicable thereafter.
We
respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy
LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
Sincerely,
PODCASTONE, INC.
By:
/s/ Aaron Sullivan
Name:
Aaron Sullivan
Title:
Chief Financial Officer
Cc:
Kit Gray, President
Robert S. Ellin, Executive Chairman
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)