TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 13, 2021 Christopher Ferguson Chief Executive Officer Vinco Ventures, Inc. 1 West Broad Street, Suite 1004 Bethlehem, Pennsylvania 18018 Re: Vinco Ventures, Inc. Registration Statement on Form S-1 Filed October 5, 2021 File No. 333-260080 Dear Mr. Ferguson: 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 Evan Ewing at 202-551-5920 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing