December 5, 2024

Douglas O. McKinnon
Chief Financial Officer
SRM Entertainment, Inc.
1061 E. Indiantown Road, Suite 110
Jupiter, Florida 33477

       Re: SRM Entertainment, Inc.
           Form 10-K for the Year Ended December 31, 2023
           Form 10-Q for the Quarter Ended September 30, 2024
           File No. 001-41768
Dear Douglas O. McKinnon:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2023
Exhibits 32.1 and 32.2 Section 906 Certifications, page 1

1.     We note that the certifications filed as Exhibits 32.1 and 32.2 refer to
the annual
       report on Form 10-K for the year ended December 31, 2022, instead of the
year ended
       December 31, 2023. Additionally, the names of the officers listed in the
first sentence
       of the certification do not match the signatures of the CEO and CFO.
Please file an
       amended Form 10-K with revised certifications that make these
corrections.
Item 9A. Controls and Procedures, page 25

2.     We note your disclosure in the last sentence of the first paragraph on
page 25 that the
       Company   s certifying officers have concluded that the Company   s
disclosure controls
       and procedures are effective in reaching that level of assurance.
However, we note
       that in the second paragraph you disclose that your Chief Executive
Officer and
       principal financial officer concluded that your disclosure controls and
procedures
       were ineffective to "ensure that the material information required to be
included in our
 December 5, 2024
Page 2

       Securities and Exchange Commission reports is accumulated and
communicated to
       our management, including our principal executive and financial officer,
recorded,
       processed, summarized and reported within the time periods specified in
Securities
       and Exchange Commission rules and forms relating to the Company, based
on the
       assessment and control of disclosure decisions currently performed by a
small team."
       Please revise the apparent discrepancy between the conclusions in these
       two paragraphs. Also, we note your disclosure that management believes
that the
       Company maintained effective internal control over financial reporting
as of
       December 31, 2023. In light of the disclosure in the preceding paragraph
that
       management concluded your disclosure controls and procedures were not
effective,
       please explain to us how you were able to conclude that ICFR was
effective for the
       same period.
Form 10-Q for the Quarter Ended September 30, 2024
Item 4. Controls and Procedures , page 11

3.     We note from your disclosure in this Form 10Q and the Form 10Qs for each
of your
       quarters during fiscal 2024, that the Company   s certifying officers
have concluded
       that the Company   s disclosure controls and procedures are effective in
reaching that
       level of assurance. We also note the disclosure that there have not been
any changes
       in internal controls over financial reporting. In light of the
disclosure in the Form 10-
       K for the year ended December 31, 2023 that disclosure controls and
procedures were
       not effective, please tell us how you were able to conclude for each of
the 2024
       quarters that disclosure controls and procedures are effective. Please
advise or revise
       accordingly. As part of your response please provide the nature of any
remediation
       efforts that have been completed.
        In closing, 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 Claire Erlanger at 202-551-3301 or Kevin Woody at
202-551-3629
with any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing