April 13, 2012
VIA EDGAR AND FACSIMILE
Max A. Webb
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re:
Digital Cinema Destinations Corp.
Registration Statement on Form S-1
File No. 333-178648
Dear Mr. Webb:
In connection with the above-captioned Registration Statement and pursuant to Rule 460 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several Underwriters, wish to advise you that the Preliminary Prospectus, dated April 9, 2012, was distributed during the period commencing April 10, 2012, through the date hereof as follows:
To Whom Distributed | Number of Copies: | |
Institutions | 298 | |
Other/Retail | 909 | |
Total | 1,207 |
Pursuant to Rule 461 under the Securities Act, we hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement on Form S-1, as amended, be accelerated to 3:00 p.m., Washington, D.C. time on April 16, 2012 or as soon thereafter as practicable.
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
Sincerely yours,
MAXIM GROUP LLC
DOMINICK & DOMINICK LLC
As Representatives of the Underwriters
MAXIM GROUP LLC
By:
/s/ Clifford Teller
Name: Clifford Teller
Title: Executive Managing Director of Investment Banking
DOMINICK & DOMINICK LLC
By:
/s/ Michael E. Marrus
Name: Michael E. Marrus
Title: Managing Director, Investment Banking