Kartoon Studios, Inc.

190 N. Canon Drive, 4th Fl.

Beverly Hills, CA 90210

January 16, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549

	Re:	Kartoon Studios, Inc.
		Registration Statement on Form S-3
		Initially filed on July 26, 2023
		File No. 333-273427
		Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Exchange Act of 1933, as amended, Kartoon Studios, Inc. (the “Company”) hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-3 be accelerated to Thursday, January 18, 2024, at 4:30 p.m., Eastern Time, or as soon as thereafter practicable.

Any questions should be addressed to Michael S. Lee, Esq., at Reed Smith LLP, 599 Lexington Avenue, New York, New York 10022, telephone (212) 549-0358.

Thank you very much.

Very truly yours,

KARTOON STUDIOS, INC.

/s/ Michael Jaffa

By: Michael Jaffa

Title: Chief Operating Officer

cc:	Securities and Exchange Commission
	Kate Beukenkamp

	Kartoon Studios, Inc.
	Brian Parisi, Chief Financial Officer
	Michael Jaffa, Chief Operating Officer

	Reed Smith LLP
	Michael S. Lee, Esq.