0001104659-22-107029.txt : 20221109 0001104659-22-107029.hdr.sgml : 20221109 20221007131215 ACCESSION NUMBER: 0001104659-22-107029 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Chicken Soup for the Soul Entertainment, Inc. CENTRAL INDEX KEY: 0001679063 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ALLIED TO MOTION PICTURE PRODUCTION [7819] IRS NUMBER: 812560811 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 132 E. PUTNAM AVE CITY: COS COB STATE: CT ZIP: 06807 BUSINESS PHONE: 203-861-4000 MAIL ADDRESS: STREET 1: PO BOX 700 CITY: COS COB STATE: CT ZIP: 06807 CORRESP 1 filename1.htm

Chicken Soup for the Soul Entertainment, Inc.

132 E. Putnam Avenue, Floor 2W

Cos Cob, Connecticut 06807

(855) 398-0443

October 7, 2022

Securities and Exchange Commission

Division of Corporation Finance

Washington, District of Columbia 20549

	Re:	Chicken Soup for the Soul Entertainment, Inc.
		Registration Statement on Form S-3
		Originally Filed September 9, 2022
		As amended September 27, 2022 and October 4, 2022
		File No. 333-267356

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Chicken Soup for the Soul Entertainment, Inc. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement (File No. 333-267356), so that such Registration Statement will become effective at 4:00 p.m. Eastern Time on Wednesday, October 12, 2022, or as soon thereafter as practicable.

	Sincerely,

	CHICKEN SOUP FOR THE SOUL
	ENTERTAINMENT, INC.


	By:	/s/ William J. Rouhana, Jr.
		Name: William J. Rouhana, Jr.
		Title: Chief Executive Officer