United States securities and exchange commission logo November 2, 2023 Neil Watanabe Chief Financial Officer Loop Media, Inc. 700 N. Central Ave, Suite 430 Glendale, CA 91203 Re: Loop Media, Inc. Form 10-K for Fiscal Year Ended September 30, 2022 Filed December 20, 2022 File No. 001-41508 Dear Neil Watanabe: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services