January 2, 2018
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Cinedigm Corp. Registration Statement on Form S-3, as amended (Registration No. 333-222190) |
Dear Sir or Madam:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cinedigm Corp., a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-3 (Registration No. 333-222190) be accelerated so that it will become effective at 4:30 p.m. (eastern time), on January 4, 2018, or as soon thereafter as practicable.
Very truly yours, | ||||
CINEDIGM CORP. | ||||
By: | /s/ Gary S. Loffredo |
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Gary S. Loffredo President Digital Cinema, General Counsel and Secretary |