TEXT-EXTRACT 2 filename2.txt April 18, 2019 Andy Heyward Chief Executive Officer Genius Brands International, Inc. 8383 Wilshire Blvd., Suite 412 Beverly Hills, CA 90211 Re: Genius Brands International, Inc. Registration Statement on Form S-1 Filed April 15, 2019 File No. 333-230856 Dear Mr. Heyward: 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 Doug Jones at 202-551-3309 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Kenneth R. Koch, Esq.