Chicken Soup for the Soul Entertainment Inc.

132 E. Putnam Avenue, Floor 2W

Cos Cob, Connecticut 06807
(855) 398-0443

 

December 16, 2020

 

VIA EDGAR

 

Division of Corporation Finance

Office of Trade & Services

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-1

File No. 333-251202

 

 

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 4:00 p.m. Eastern Standard Time on December 17 2020, 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