# EDGAR Filing Document

**Accession Number:** 0001940177
**File Stem:** 0001213900-26-045365
**Filing Date:** 2026-4
**Character Count:** 2691
**Document Hash:** 5b61ab92aaea2048cccb8092cb77f167
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-045365.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0001213900-26-045365

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260420

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PodcastOne, Inc.
- **CENTRAL INDEX KEY:** 0001940177
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 352503373
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 345 NORTH MAPLE DRIVE
- **STREET 2:** SUITE 295
- **CITY:** BEVERLY HILLS
- **STATE:** CA
- **ZIP:** 90210
- **BUSINESS PHONE:** 310-858-0888

**MAIL ADDRESS:**
- **STREET 1:** 345 NORTH MAPLE DRIVE
- **STREET 2:** SUITE 295
- **CITY:** BEVERLY HILLS
- **STATE:** CA
- **ZIP:** 90210

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Courtside Group, Inc.
- **DATE OF NAME CHANGE:** 20220729

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Courtside Group, Inc
- **DATE OF NAME CHANGE:** 20220727

![](ea028686601_img1.jpg)

**PODCASTONE, INC.**

345 North Maple Drive, Suite 295

Beverly Hills, CA 90210

April 20, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Jan Woo, Legal Branch Chief

---

| | |
|:---|:---|
| **Re:** | **PodcastOne, Inc.** |
|  | **Amendment No. 1 to Registration Statement on Form S-3<br> Filed on April 10, 2026** |
|  | **<u>File No. 333-294892</u>** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, PodcastOne, Inc. (the "**Company**") hereby requests that the effective date of the above-referenced Registration Statement on Form S-3, as amended (the "**Registration Statement**") be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Tuesday, April 21, 2026, or as soon as practicable thereafter.

We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **PODCASTONE, INC.** | **PODCASTONE, INC.** |
| By: | */s/ Ryan Carhart* |
| Name: | Ryan Carhart |
| Title: | Chief Financial Officer |

---

Cc: Robert S. Ellin, Executive Chairman Kit Gray, President Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) <br> Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)