Chicken Soup for the Soul Entertainment, Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
(203) 861-4000
October 17, 2018
VIA EDGAR
Division of Corporation Finance
Office of Transportation and Leisure
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Chicken Soup for the Soul Entertainment, Inc. | |
Registration Statement on Form S-3 | ||
File No. 333-227596 |
Ladies and Gentlemen:
Chicken Soup for the Soul Entertainment, Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 10:00 a.m. Eastern Daylight Time on Friday, October 19, 2018, or as soon thereafter as practicable.
Very truly yours, | |||
CHICKEN SOUP FOR THE SOUL ENTERTAINMENT, INC. | |||
By: | /s/ William J. Rouhana, Jr. | ||
Name: William J. Rouhana, Jr. | |||
Title: Chief Executive Officer |
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end