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                              August 15, 2022

       Philip Jones
       Chief Financial Officer
       Vinco Ventures, Inc.
       6 North Main Street
       Fairport, New York 14450

                                                        Re: Vinco Ventures,
Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed April 15,
2022
                                                            File No. 001-38448

       Dear Mr. Jones:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Business , page 4

   1.                                                   We note your disclosure
on page 5 that your wholly-owned subsidiary EVNT Platform
                                                        LLC, dba Emmersive
Entertainment ("EVNT"), offers a streaming music Non-Fungible
                                                        Token ("NFT") platform
that generates revenue "from the development of custom, digital
                                                        artwork and digital
music that is sold in the form of non-fungible tokens through a third-
                                                        party marketplace." We
also note your disclosure on page 87 that your asset acquisition
                                                        from Emmersive
Entertainment, Inc. included "digital assets." Please address the
                                                        following comments
related to your digital assets:

                                                              Tell us and
disclose your accounting policies related to digital assets, including
                                                            NFT's. Ensure your
response addresses, but is not necessarily limited to, the specific
                                                            nature of the
digital assets recorded on your balance sheet, how you record digital
                                                            assets upon initial
recognition, how you account for them after initial recognition, and
 Philip Jones
Vinco Ventures, Inc.
August 15, 2022
Page 2
              your revenue recognition policies. Cite the specific
authoritative accounting
              guidance you relied upon in determining your accounting
treatment.

                Quantify the impact of all digital assets, including NFT's, on
your financial
              statements. Ensure that you quantify all related assets and
liabilities on your balance
              sheet and all related revenues, cost of revenues, and other
impacts on your statements
              of operations. Provide us with and disclose a rollforward of each
material holding of
              digital assets included on your balance sheet.

                Explain to us in sufficient detail how your NFT platform
operates. In doing so,
              describe the services and/or products you offer to customers, the
parties involved, and
              key contractual terms. Considering providing illustrative
examples to facilitate our
              understanding.

       In closing, 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.

      You may contact Beverly Singleton at (202) 551-3328 or Andrew Blume at
(202) 551-
3254 with any questions.



FirstName LastNamePhilip Jones                                 Sincerely,
Comapany NameVinco Ventures, Inc.
                                                               Division of
Corporation Finance
August 15, 2022 Page 2                                         Office of
Manufacturing
FirstName LastName