TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 21, 2022 Philip Jones Chief Financial Officer Vinco Ventures, Inc. 6 North Main Street Fairport, New York 14450 Re: Vinco Ventures, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed April 15, 2022 File No. 001-38448 Dear Mr. Jones: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing