Correspondence 0001213900-26-045365 from PodcastOne, Inc. (PODC)

PodcastOne, Inc.
Date: April 20, 2026 · CIK: 0001940177 · Accession: 0001213900-26-045365

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-294892

Date

April 20, 2026

Author

Ryan Carhart

Form

CORRESP

Company

PodcastOne, Inc.

Letter

PODCASTONE, INC.

345 North Maple Drive, Suite 295

Beverly Hills, CA 90210

April 20, 2026

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Jan Woo, Legal Branch Chief

Re: PodcastOne, Inc.

Amendment No. 1 to Registration Statement on Form S-3

Filed on April 10, 2026

File No. 333-294892

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 Tuesday, April 21, 2026, 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

April 20, 2026

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Jan Woo, Legal Branch Chief

    Re:
    PodcastOne, Inc.

    Amendment No. 1 to Registration Statement on Form S-3

Filed on April 10, 2026

    File No. 333-294892

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 Tuesday, April 21, 2026, 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/ Ryan Carhart

    Name:
    Ryan Carhart

    Title:
    Chief Financial Officer

    Cc:

    Robert S. Ellin, Executive Chairman

    Kit Gray, President

    Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)

    Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)

SecProbe.io