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 | ||