# EDGAR Filing Document

**Accession Number:** 0001009829
**File Stem:** 0001185185-26-001682
**Filing Date:** 2026-5
**Character Count:** 2756
**Document Hash:** ec85e674e04c85a85066ea55da457979
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-001682.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001185185-26-001682

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JAKKS PACIFIC INC
- **CENTRAL INDEX KEY:** 0001009829
- **STANDARD INDUSTRIAL CLASSIFICATION:** GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 954527222
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2951 28TH STREET
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90405
- **BUSINESS PHONE:** 424-268-9444

**MAIL ADDRESS:**
- **STREET 1:** 2951 28TH STREET
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90405

**JAKKS PACIFIC, INC.** 

**2951 28<sup>th</sup> Street**

**Santa Monica, California 90405**

**(424) 268-9444**

May 1, 2026

**<u>VIA EDGAR AND EMAIL</u>**

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporate Finance

Office of Manufacturing

Washington, D.C. 20549

Attention: Erin C. Donahue, Esq.

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| | |
|:---|:---|
| **Re:** | **JAKKS Pacific, Inc. (the "Company")<br> Registration Statement on Form S-3<br> Filed October 29, 2025<br> Amended April 30, 2026<br> File No. 333-291138** |

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Dear Ms. Donahue:

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 Monday, May 4, 2026, 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.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| JAKKS Pacific, Inc. | JAKKS Pacific, Inc. |
| By: | /s/ John L. Kimble |
|  | John L. Kimble |
|  | Chief Financial Officer |

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