TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 17, 2022 Darren Marks Chief Executive Officer Grom Social Enterprises, Inc. 2060 NW Boca Raton Blvd., #6 Boca Raton, Florida 33431 Re: Grom Social Enterprises, Inc. Registration Statement on Form S-1 Filed November 9, 2022 File No. 333-268278 Dear Darren Marks: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Joseph Lucosky