PODCASTONE, INC.
345 North Maple Drive, Suite 295
Beverly Hills, CA 90210
January 27, 2025
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Uwem Bassey and Mitchell Austin
| Re: | PodcastOne, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-283818 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PodcastOne, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (as amended, the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Wednesday, January 29, 2025, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
| Sincerely, | ||
| PODCASTONE, INC. | ||
| By: | /s/ Aaron Sullivan | |
| Name: | Aaron Sullivan | |
| Title: | Chief Financial Officer | |
| Cc: |
Kit Gray, President Robert S. Ellin, Executive Chairman Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) |
| Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP) |