Alliance Entertainment Holding Corporation

8201 Peters Road, Suite 1000

Plantation, Florida

May 22, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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 Wednesday, May 27, 2026, or as soon thereafter as practicable.

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