TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 6, 2021 Christopher Ferguson Chief Executive Officer Vinco Ventures, Inc. 1 West Broad Street, Suite 1004 Bethlehem, Pennsylvania 18018 Re: Vinco Ventures, Inc. S-1 filed April 30, 2021 File No. 333-255692 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 Dale Welcome at 202-551-3865 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing