0001144204-18-034734.txt : 20180619 0001144204-18-034734.hdr.sgml : 20180619 20180619102213 ACCESSION NUMBER: 0001144204-18-034734 CONFORMED SUBMISSION TYPE: DEL AM PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180619 DATE AS OF CHANGE: 20180619 EFFECTIVENESS DATE: 20180619 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: DEL AM SEC ACT: 1933 Act SEC FILE NUMBER: 333-225603 FILM NUMBER: 18906401 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 DEL AM 1 tv496750_delam.htm DEL AM

VIA EDGAR & FACSIMILE

Division of Corporation Finance

Office of Transportation and Leisure

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Delaying Amendment for Chicken Soup for the Soul Entertainment Inc. Registration Statement on Form S-1 (File No. 333-225603)

Ladies and Gentlemen:

Pursuant to Rule 473 under the Securities Act of 1933, as amended, Chicken Soup for the Soul Entertainment Inc. (“Company”) hereby files a delaying amendment with respect to its Registration Statement on Form S-1 (File No. 333-225603) filed with the Commission on June 13, 2018, as same has been amended by Amendment No. 1, filed with the Commission on June 18, 2018 and Amendment No. 2, filed with the Commission on June 18, 2018 (the “Registration Statement”). This filing is made solely to address language that was inadvertently omitted from Amendments No. 1 and No. 2. Timing and completion of the offering depends on market conditions and other factors.

The Company specifically amends the facing page of each of Amendment No. 1 and No. 2 to the Registration Statement by incorporating by reference the following language:

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended (the “Securities Act”). or until the registration statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.

No fees are required in connection with this filing. If you have any questions or comments in connection with this delaying amendment, please call Brian L. Ross (212-818-8610) of Graubard Miller.

Very truly yours,

/s/ William J. Rouhana, Jr.

William J. Rouhana, Jr.

Chief Executive Officer

Chicken Soup for the Soul Entertainment Inc.