<SEC-DOCUMENT>0001355848-24-000105.txt : 20240918
<SEC-HEADER>0001355848-24-000105.hdr.sgml : 20240918
<ACCEPTANCE-DATETIME>20240723121427
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001355848-24-000105
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Kartoon Studios, Inc.
		CENTRAL INDEX KEY:			0001355848
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				204118216
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		190 N. CANON
		STREET 2:		4TH FLOOR
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90210
		BUSINESS PHONE:		310-273-4222

	MAIL ADDRESS:	
		STREET 1:		190 N. CANON
		STREET 2:		4TH FLOOR
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Genius Brands International, Inc.
		DATE OF NAME CHANGE:	20111109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PACIFIC ENTERTAINMENT CORP
		DATE OF NAME CHANGE:	20060310
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2024 Workiva -->
<title>Document</title></head><body><div id="id8c9c2183bbc4f819783ad0f1973c4b6_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div><img alt="image_0.jpg" src="image_0.jpg" style="height:61px;margin-bottom:5pt;vertical-align:text-bottom;width:172px"></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">VIA EDGAR&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">July 23, 2024</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Ms. Nasreen Mohammed</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Washington, D.C.  20549</font></div><div><font><br></font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Re&#58; &#160;&#160;&#160;&#160;Kartoon Studios, Inc.</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Form 10-K for the Year Ended December 31, 2023</font></div><div style="padding-left:36pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">File No. 001-37950</font></div><div style="text-indent:36pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Dear Ms. Nasreen Mohammed&#58;</font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">This letter sets forth the responses of Kartoon Studios, Inc.  (&#8220;we,&#8221; &#8220;us&#8221; or the &#8220;Company&#8221;) to the comments of the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission with regard to the Form 10-K for the fiscal year ended December 31, 2023.  The Staff&#8217;s comments were provided to the Company in a letter dated July 1, 2024.  For the convenience of the Staff, the text of the comment is reproduced in its entirety followed by our response.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Form 10-K for the Year Ended December 31, 2023</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">Item 9A. Controls and Procedures, page 38</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1. &#160;&#160;&#160;&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">We note that your disclosure controls and procedures were effective for the year ended December 31, 2023. We also note your disclosure that management concluded that your internal control over financial reporting is ineffective as of December 31, 2023. Please clarify how you concluded effective disclosure controls and procedures when you have a material weakness in internal control over financial reporting which led to restatement of your financial statements. Refer to SEC Release No. 33-8238, Final Rule&#58; Management&#8217;s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, which states that disclosure controls and procedures will include those components of internal control over financial reporting that provide reasonable assurances that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles. This comment also applies to your disclosures in your Form 10-Q for the quarter ended March 31, 2024.</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company&#8217;s management assessed the effectiveness of the Company&#8217;s internal control over financial reporting as of December 31, 2023. In making this assessment, the Company&#8217;s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (&#8220;COSO&#8221;) Internal Control-Integrated Framework (2013). Based on this assessment, the Company&#8217;s management concluded that, as of December&#160;31, 2023, the Company&#8217;s internal control over financial reporting was not effective due to the following identified material weaknesses&#58;</font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Inadequate design of user access provisioning&#47;deprovisioning controls and inadequate segregation of  duties on certain controls or processes.</font></div><div style="padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Lack of specialized experts related to income tax areas.</font></div><div style="margin-bottom:12pt;padding-left:72pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Inappropriate application of accounting standards related to warrant modifications.</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div><div><font style="color:#000000;font-family:'Aptos',san-serif;font-size:9pt;font-weight:400;line-height:120%">001966.00001&#47;136167861v.7</font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:justify;text-indent:36pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">As a result of the above identified material weaknesses, the Company made two adjustments (the &#8220;Adjustments&#8221;) to the financial statements included in the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2023&#58; (i) the consolidated balance sheet as of December 31, 2022 included a correction of an error identified during the fourth quarter of fiscal 2023 involving a misstatement related to the recording of a deferred tax liability as a further detailed subdivision of Goodwill within purchase accounting&#59; and (ii) the consolidated statement of operations for the year ended December 31, 2023 and the consolidated balance sheet as of December 31, 2023 include the correction of an error identified during the fourth quarter of fiscal 2023 related to an overstatement of expenses associated with a warrant modification in June 2023.  </font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company&#8217;s management also assessed the effectiveness of the Company&#8217;s disclosure controls and procedures as of December 31, 2023 and March 31, 2024. Disclosure controls and procedures include, without limitation, controls and procedures that are designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC&#8217;s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. In performing such evaluation, management considered the impact, if any, that the material weaknesses in its internal control over financial reporting had on its disclosure controls and procedures. While there is substantial overlap between disclosure controls and procedures and internal control over financial reporting, in Section II.D of SEC Release No. 33-8238, </font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Final Rule&#58; Management&#8217;s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (the &#8220;Final Rule&#8221;) the Staff has recognized that </font></div><div style="text-align:justify"><font><br></font></div><div style="padding-left:64.8pt;padding-right:64.8pt;text-align:justify"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8220;in designing their disclosure controls and procedures, companies can be expected to make judgments regarding the processes on which they will rely to meet applicable requirements. In doing so, some companies might design their disclosure controls and procedures so that certain components of internal control over financial reporting pertaining to the </font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">accurate recording of transactions</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (emphasis added) and disposition of assets or to the safeguarding of assets are not included. . . . We therefore believe that while there is substantial overlap between internal control over financial reporting and disclosure controls and procedures, many companies will design their disclosure controls and procedures so that they do not include all components of internal control over financial reporting.&#8221;</font></div><div style="padding-left:64.8pt;padding-right:64.8pt;text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> In assessing the effectiveness of the Company&#8217;s disclosure controls and procedures, management reviewed established SEC guidance on disclosure controls and procedures and the overall design of the Company&#8217;s disclosure controls and procedures. The Company </font><font style="background-color:#ffffff;color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">has several processes in place that ensure material financial and nonfinancial information required to be disclosed is identified and communicated in a timely manner to appropriate management so that decisions regarding disclosure can be made.  Specifically, the Company&#8217;s disclosure controls and procedures include&#58;</font></div><div style="text-indent:36pt"><font><br></font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">members of the Company&#8217;s legal, accounting and financial reporting teams meet at least quarterly to review draft periodic reports sufficiently in advance of the applicable required date of filing&#59;</font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">regular and ad hoc communications between members of the Company&#8217;s legal, accounting and financial reporting teams and senior management to discuss potentially material risks, developments, and trends and their potential impact on the Company&#8217;s business&#59;</font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">review of the Company&#8217;s SEC disclosures, including business, MD&#38;A, legal and regulatory, and risk factor disclosures by the senior management team&#59;</font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">form checks of each SEC filing&#59;</font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">regular monitoring of changes in SEC reporting requirements and accounting standards by the Company&#8217;s legal, accounting and financial reporting teams&#59;</font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">use of third-party experts for complex transactions&#59; and</font></div><div style="margin-bottom:12pt;padding-left:36pt;text-indent:-18pt"><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">regular meetings of the Company&#8217;s audit committee.</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div><div><font style="color:#000000;font-family:'Aptos',san-serif;font-size:9pt;font-weight:400;line-height:120%">001966.00001&#47;136167861v.7</font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div><font style="color:#222222;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with each of the matters (purchase and tax accounting related to a business combination and the accounting of a warrant modification) which resulted in the Adjustments, the Company complied with its disclosure controls and procedures. In fact, each of the matters which resulted in the Adjustments and led to the determination  that the Company had material weaknesses were each identified by management at the time of each transaction as a  non-routine complex transaction for which management hired outside third-party experts to provide tax, valuation and&#47;or </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">accounting advice related to such transactions. In addition, with respect to the warrant modification, the Company extensively reviewed the relevant accounting with the Company&#8217;s previous auditors at the time of the warrant modification in June 2023. </font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In connection with the audit of the Company&#8217;s fiscal 2023 financial statements, the Company&#8217;s new auditors did not agree with the Company&#8217;s accounting treatment of the warrant modification, which was based upon a different interpretation of an accounting standard</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">. The Adjustments to the Company&#8217;s financial statements did not result from the failure of disclosure controls allowing for relevant information to be communicated to management and disclosed in the Company&#8217;s SEC filings, but rather from the incorrect application of accounting standards to the transactions. As the Final Rule indicates, issuers can be expected to make judgments regarding the processes on which they will rely to meet applicable requirements, and in so doing may design their disclosure controls and procedures such that certain components of internal control over financial reporting pertaining to </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">the accurate recording of transactions</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> are not included in disclosure controls and procedures. As a result, it was within management&#8217;s discretion to determine that the Company&#8217;s disclosure controls and procedures were effective as of December 31, 2023 and March 31, 2024, despite the presence of the identified material weaknesses. Accordingly, the Company&#8217;s management concluded, and still maintains, that its disclosure controls and procedures were effective as of December 31, 2023 and March 31, 2024.</font></div><div><font><br></font></div><div style="padding-left:4.3pt;text-indent:31.7pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In accordance with your letter and comment, we acknowledge the Company is responsible for the adequacy and accuracy of the disclosures in its filings, Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing&#59; and the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></div><div><font><br></font></div><div style="padding-left:252pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div><font><br></font></div><div><font><br></font></div><div style="padding-left:288pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Brian Parisi </font></div><div style="padding-left:252pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Chief Financial Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div><div><font style="color:#000000;font-family:'Aptos',san-serif;font-size:9pt;font-weight:400;line-height:120%">001966.00001&#47;136167861v.7</font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_0.jpg
<TEXT>
begin 644 image_0.jpg
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MTRH[A['*H%Q4-'9PN()MV2KMT -SH/AU$,ZF9:?8JS[1VR-;7MJL[9\@#A:
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M!X66/YDK:>":]N24QD3,.\&GB18=T\;MG(/D=7!RAUAG_N%V;SV\IV+N.]6
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M*O)7.+@PA:# _Q;USBG#C\QPO\1Y=::\E'T/Y#?[!]ATX(*87.,/0MD+**"
MF<=A7?560 $%''X4E+V  EXG*"A[ 06\3E!0]@(*>)V@H.P%%/ Z0=K>^ (*
I*."/#P7/7D !KQ,4E+V  EX7$/G_(Q6?1S8GZR(     245.1*Y"8((!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
