United States securities and exchange commission logo December 7, 2021 Galen Smith Chief Executive Officer Redbox Entertainment Inc. 1 Tower Lane, Suite 800 Oakbrook Terrace, IL 60181 Re: Redbox Entertainment Inc. Registration Statement on Form S-1 Filed on December 1, 2021 File No. 333-261428 Dear Mr. Smith: 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 Janice Adeloye at 202-551-3034 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Brian M. Janson