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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001269678-08-000296.txt : 20081124
<SEC-HEADER>0001269678-08-000296.hdr.sgml : 20081124
<ACCEPTANCE-DATETIME>20080929120112
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001269678-08-000296
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOLPHIN DIGITAL MEDIA INC
		CENTRAL INDEX KEY:			0001282224
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				860787790

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		82 AVENUE ROAD
		STREET 2:		QUEENSLAND 4000
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5R 2H2
		BUSINESS PHONE:		416-929-5798

	MAIL ADDRESS:	
		STREET 1:		82 AVENUE ROAD
		STREET 2:		QUEENSLAND 4000
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5R 2H2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LOGICA HOLDINGS INC
		DATE OF NAME CHANGE:	20070716

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAXIMUM AWARDS INC
		DATE OF NAME CHANGE:	20040301
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                           Dolphin Digital Media, Inc.
                                 82 Avenue Road
                        Toronto, Ontario, Canada M5R 2H2
                                 (416) 929-5798

                               September 29, 2008

                                    "CORRES"
VIA EDGAR

United States Securities and Exchange Commission
Mail Stop 3720
100 F. Street, N.E.
Washington, D.C. 20549

         Re:      Dolphin Digital Media, Inc.
                  Registration Statement on Form S-1
                  File No. 333-149143

Ladies and Gentlemen:

         Pursuant to the provisions of Rule 461 of the Securities Act of 1933,
as amended, the undersigned registrant hereby respectfully requests that the
above captioned Registration Statement become effective at 4:00 p.m., E.D.T. on
Tuesday, September 30, 2008, or as soon thereafter as practicable.

         The undersigned acknowledges to the Staff its awareness of its
responsibilities under the Securities Exchange Act of 1934, as amended.
Furthermore, the Company acknowledges that:

         o    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;

         o    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

         o    the Company may not assert staff comments and declaration of the
              effectiveness as a defense in any proceeding initiated by the
              Commission or any person under the Federal Securities Laws of the
              United States.


                                                Very truly yours,

                                                Dolphin Digital Media, Inc.


                                                By: /s/ Enzo Taddei
                                                    ----------------------------
                                                    Enzo Taddei
                                                    Chief Financial Officer

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