# EDGAR Filing Document

**Accession Number:** 0001956744
**File Stem:** 0001641172-25-015050
**Filing Date:** 2025-6
**Character Count:** 2188
**Document Hash:** 1c611ca1dc7332106dd758cd40259f20
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-015050.hdr.sgml**: 20250716

**ACCESSION NUMBER**: 0001641172-25-015050

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250613

**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 13, 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 16, 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 16, 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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