Form DEL AM - Delaying amendment

 

 

DOLPHIN ENTERTAINMENT, INC.
150 Alhambra Circle, Suite 1200

Coral Gables, FL

 

 

July 28, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

 

Re: Delaying Amendment for Dolphin Entertainment, Inc.

 

Ladies and Gentlemen:

 

Reference is made to the Registration Statement on Form S-3 (File No. 333-273431) filed by Dolphin Entertainment, Inc. (the “Company”) on July 25, 2023 (the “Registration Statement”). Pursuant to Rule 473(c) of the Securities Act of 1933, as amended (the “Act”), the following delaying amendment, prescribed by Rule 473(a) of the Act, is hereby incorporated onto the cover page of the Registration Statement:

“The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said Section 8(a), may determine.”

No fees are required in connection with this filing. Please direct any questions or comments regarding this filing to Erin Fogarty at [phone] of K&L Gates LLP, legal counsel to the Company.

	Sincerely,
	/s/ William O’Dowd
	Name: William O’Dowd Title: Chief Executive Officer

 

 

 

 

 

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