0001104659-20-082090.txt : 20200807 0001104659-20-082090.hdr.sgml : 20200807 20200708162620 ACCESSION NUMBER: 0001104659-20-082090 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20200708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cinedigm Corp. CENTRAL INDEX KEY: 0001173204 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-VIDEO TAPE RENTAL [7841] IRS NUMBER: 223720962 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 237 WEST 35TH STREET STREET 2: SUITE 605 CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 212-206-8600 MAIL ADDRESS: STREET 1: 237 WEST 35TH STREET STREET 2: SUITE 605 CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: Cinedigm Digital Cinema Corp. DATE OF NAME CHANGE: 20091006 FORMER COMPANY: FORMER CONFORMED NAME: Access Integrated Technologies, Inc. d/b/a Cinedigm Digital Cinema Corp. DATE OF NAME CHANGE: 20081202 FORMER COMPANY: FORMER CONFORMED NAME: ACCESS INTEGRATED TECHNOLOGIES INC DATE OF NAME CHANGE: 20020509 CORRESP 1 filename1.htm

July 8, 2020

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Cinedigm Corp.
Registration Statement on Form S-3 (Registration No. 333-239710)

Dear Sir or Madam:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cinedigm Corp., a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-3 (Registration No. 333-239710) be accelerated so that it will become effective at 4:30 p.m. (eastern time), on July 10, 2020, or as soon thereafter as practicable.

		Very truly yours,


		CINEDIGM CORP.
		By:	/s/ Gary S. Loffredo
			Gary S. Loffredo Chief Operating Officer, General Counsel and Secretary

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