Alliance Entertainment Holding Corporation
8201 Peters Road, Suite 1000
Plantation, Florida
June 23, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Alliance Entertainment Holding Corporation | |
| Registration Statement on Form S-1 | ||
| Registration No. 333-271219 |
Ladies and Gentlemen:
Alliance Entertainment Holding Corporation (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended, so that such Registration Statement, as amended, will become effective at 5:00 p.m.., Eastern Time, on Tuesday, June 27, 2023, or as soon thereafter as practicable.
[Signature Page Follows]
| Very truly yours, | ||
| ALLIANCE ENTERTAINMENT HOLDING CORPORATION | ||
| By: | /s/ John Kutch | |
| Name: John Kutch | ||
| Title: Chief Financial Officer | ||
