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July 12, 2022
Stephen Berman
Chief Executive Officer
JAKKS Pacific Inc
2951 28th St.
Santa Monica, California 90405
Re: JAKKS Pacific Inc
Registration
Statement on Form S-3
Filed July 1, 2022
File No. 333-266009
Dear Mr. Berman:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Gregory
Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Irving Rothstein