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                          December 16, 2020

       William Rouhana
       Chief Executive Officer
       Chicken Soup for the Soul Entertainment, Inc.
       132 E. Putnam Avenue, Floor 2W
       Cos Cob, CT 06807

                                                        Re: Chicken Soup for
the Soul Entertainment, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 8,
2020
                                                            File No. 333-251202

       Dear Mr. Rouhana:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 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 Nicholas
Lamparski at (202) 551-4695 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Brian L. Ross