TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 12, 2021 Christopher B. Ferguson Chief Executive Officer Vinco Ventures, Inc. 1 West Broad Street, Suite 1004 Bethlehem, PA 18018 Re: Vinco Ventures, Inc. Form S-1 Filed February 5, 2021 File No. 333-252819 Dear Mr. Ferguson: 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 Heather Clark at 202-551-3624 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing