# EDGAR Filing Document

**Accession Number:** 0001956744
**File Stem:** 0001641172-25-014938
**Filing Date:** 2025-6
**Character Count:** 2186
**Document Hash:** 3d48d10fafbe167be706d6060c843e55
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-014938.hdr.sgml**: 20250716

**ACCESSION NUMBER**: 0001641172-25-014938

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250612

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SRM Entertainment, Inc.
- **CENTRAL INDEX KEY:** 0001956744
- **STANDARD INDUSTRIAL CLASSIFICATION:** GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 320686534
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 941 W. MORSE BLVD.
- **STREET 2:** SUITE 100
- **CITY:** WINTER PARK
- **STATE:** FL
- **ZIP:** 32789
- **BUSINESS PHONE:** 407-230-8100

**MAIL ADDRESS:**
- **STREET 1:** 941 W. MORSE BLVD.
- **STREET 2:** SUITE 100
- **CITY:** WINTER PARK
- **STATE:** FL
- **ZIP:** 32789

SRM ENTERTAINMENT, INC.

941 W. Morse Blvd. Suite 100

Winter Park, FL 32789

June 12, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Re: SRM Entertainment, Inc. <br> Registration Statement on Form S-3, File No. 333-287630

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: June 13, 2025

Requested Time: 5:00 p.m., Eastern Time

Ladies and Gentlemen:

SRM Entertainment, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-287630), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 p.m. Eastern Time on June 13, 2025, or as soon thereafter as possible.

Please contact our counsel, Steven A. Lipstein of Lucosky Brookman LLP at (732) 395-4416 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Mr. Lipstein by telephone when this request for acceleration has been granted.

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| |
|:---|
| Sincerely yours, |
| SRM ENTERTAINMENT, INC. |
| */s/ Richard Miller* |
| Richard Miller |
| Chief Executive Officer |

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