JAKKS PACIFIC INC

Regulatory Filings • Jul 28, 2022

CORRESP 1 filename1.htm jakkspacif20220719_corresp.htm Generated by ThunderDome Portal - 7/28/2022 1:18:29 PM

JAKKS PACIFIC, INC.

2951 28 th Street

Santa Monica, California 90405

(424) 268-9444

July 28, 2022

VIA EDGAR AND EMAIL

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporate Finance

Office of Manufacturing

Washington, D.C. 20549

Attention: Gregory Herbers, Esq.

Re:
Registration Statement on Form S-3 Filed July 1, 2022 File No. 333-266009

Dear Mr. Herbers:

This letter shall serve as the request of the Company, pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement to Friday, July 29, 2022, 5:15PM, or the soonest practicable time thereafter.

The Company herewith acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in this filing, (ii) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (iii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and ( iv) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions with respect to this matter, please contact Irving Rothstein of Feder Kaszovitz LLP at (212) 888-8200.

Sincerely,

JAKKS Pacific, Inc.

By: /s/ John L. Kimble

John L. Kimble

Chief Financial Officer