0001683168-24-000305.txt : 20240215 0001683168-24-000305.hdr.sgml : 20240215 20240116171133 ACCESSION NUMBER: 0001683168-24-000305 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kartoon Studios, Inc. CENTRAL INDEX KEY: 0001355848 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 204118216 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 190 N. CANON STREET 2: 4TH FLOOR CITY: BEVERLY HILLS STATE: CA ZIP: 90210 BUSINESS PHONE: 310-273-4222 MAIL ADDRESS: STREET 1: 190 N. CANON STREET 2: 4TH FLOOR CITY: BEVERLY HILLS STATE: CA ZIP: 90210 FORMER COMPANY: FORMER CONFORMED NAME: Genius Brands International, Inc. DATE OF NAME CHANGE: 20111109 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC ENTERTAINMENT CORP DATE OF NAME CHANGE: 20060310 CORRESP 1 filename1.htm

 

Kartoon Studios, Inc.

190 N. Canon Drive, 4th Fl.

Beverly Hills, CA 90210

 

January 16, 2024

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

 

 

  Re: Kartoon Studios, Inc.
    Registration Statement on Form S-3
    Initially filed on July 26, 2023
    File No. 333-273427
    Acceleration Request

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, Kartoon Studios, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Thursday, January 18, 2024, at 4:30 p.m., Eastern Time, or as soon as thereafter practicable.

  

Any questions should be addressed to Michael S. Lee, Esq., at Reed Smith LLP, 599 Lexington Avenue, New York, New York 10022, telephone (212) 549-0358.

 

Thank you very much.

 

Very truly yours,

 

KARTOON STUDIOS, INC.

 

 

 /s/ Michael Jaffa                                     

By: Michael Jaffa

Title: Chief Operating Officer

 

cc: Securities and Exchange Commission
  Kate Beukenkamp
   
  Kartoon Studios, Inc.
  Brian Parisi, Chief Financial Officer
  Michael Jaffa, Chief Operating Officer
   
  Reed Smith LLP
  Michael S. Lee, Esq.