SRM 娛樂股份有限公司。

1,711,477 普通股股份

我們正在向合格投資者出售1,711,477股普通股，每股面值爲0.0001美元，以0.61美元的發行價出售，根據本招股說明書和隨附的基本招股說明書。普通股直接向合格投資者提供，沒有放置代理或承銷商。我們在本次發行中不支付放置代理費用或承銷折扣。

普通股份的銷售將根據一份《證券購買協議》進行，我們與四家投資者簽署了這份協議（每份爲「證券購買協議」）。三份證券購買協議分別於2024年10月18日訂立，其中三份與三家投資者簽訂，而一份證券購買協議則於2024年10月19日訂立，與一家投資者簽訂。

我們的普通股在納斯達克資本市場上市，交易標的爲「SRM」。2024年10月18日，我們的普通股在納斯達克資本市場的最後報價爲每股0.71美元。

¹我們沒有利用配售代理或承銷商。

投資 投資我們的證券涉及風險。請參閱本招股說明書第4頁和適用招股補充說明書中任何類似章節中與您投資我們的證券前應考慮的因素相關的內容。 “風險因素” 在該招股說明書附錄的第S-5頁 以及附屬基礎招股說明書的第4頁，並且在已納入該招股說明書附錄及附屬基礎招股說明書的文件中的類似標題下。

根據本招股說明書補充的日期，我們未持有的非關聯方持有的未結算普通股的總市值爲6,883,980美元，基於12,165,000股未結算普通股，其中6,522,393股由關聯方持有，每股價格爲1.22美元，基於2024年9月5日我公司普通股的收盤價。根據S-3表格的I.b.6通用指示，我們將不會在公開首次發行中出售價值超過我們公開流通市值三分之一的普通股，在我們的公開流通市值低於7,500萬美元的情況下，每12個月。在結束幷包括招股說明書日期的之前的12個日曆月期間內，我們根據I.b.6通用指示未提供任何證券。

證券交易委員會或任何州證券委員會均未批准或不批准這些證券，也未就本招股說明書的充分性或準確性做出評價。任何反說的陳述都是犯罪行爲。

本拓展說明書補充的日期爲2024年10月21日。

目錄

招股書補充資料

招股書

關於本招股說明書補充

本招股說明書補充及隨附的基本招股說明書屬於我們向美國證券交易所提交的註冊申報文件的一部分，採用「貨架」註冊程序。該文件分爲兩部分。第一部分是本招股說明書補充，描述了本次發行的具體條款，並補充和更新了隨附的基本招股說明書及參考文件中的信息。第二部分是隨附的基本招股說明書，提供更多一般信息。通常情況下，我們提到本招股說明書時，指的是本文件的兩個部分的結合體。在本招股說明書補充和隨附的基本招股說明書或在本招股說明書補充之前提交的任何參考文件中包含的信息存在衝突的情況下，您應依賴於本招股說明書補充中的信息；但如果這些文件中的任何一份文件的聲明與另一份具有較晚日期的文件中的聲明存在不一致情況，例如，隨附的基本招股說明書中以引用方式納入的文件，較晚日期的文件中的聲明修改或取代較早的聲明。

我們還指出，我們在任何文件中所作的陳述，保證和契約，該文件作爲引用納入這裏所述的任何文件中，僅是爲了使這些協議的各方，包括某些情況下用於在這些協議的各方之間分配風險，而對您並不構成保證、擔保或協議。此外，這些保證、保證或協議只有在作出時準確無誤時才是準確的。因此，不應將這些陳述、保證和契約作爲準確表達我們事務當前狀態的依據。

您只應該依賴於本補充招股說明書或隨附的基礎招股說明書中包含的信息或者在此處引用的信息。我們未授權任何人向您提供不同的信息。本補充招股說明書或隨附的基礎招股說明書中包含的信息，或者在此處或其中引用的信息僅截至各自的日期爲準，不論本招股說明書補充內容和隨附的基礎招股說明書何時交付，或者我們普通股的任何銷售。您在做出投資決定時應該閱讀並考慮本招股說明書補充和隨附的基礎招股說明書中包含的所有信息，包括在此引用和其中引用的文件。您還應該閱讀並考慮我們在「您可以查閱更多信息」和「引用某些信息」章節中向您提及的文件中的信息，分別在本招股說明書補充和隨附的基礎招股說明書中。

我們正在提供出售，並尋求要約購買，本招股說明書補充中提供的證券，僅限於允許進行要約和銷售的司法管轄區。本招股說明書補充及隨附的基礎招股說明書的分發，以及在某些司法管轄區提供本招股說明書補充中提供的證券，可能受到法律限制。在美國以外的個人如獲得本招股說明書補充及隨附的基礎招股說明書，必須就與普通股的發行以及在美國以外分發本招股說明書補充及隨附的基礎招股說明書相關的任何限制情況進行了解，並遵守。本招股說明書補充及隨附的基礎招股說明書不構成，並且不得用於與本招股說明書補充中提供的證券有關的出售要約或任何人在任何不允許此類人進行此類要約或邀約的司法管轄區內使用。

在本招股說明書中，當我們提到「SRm」，「我們」，「我們的」，「我們」和「公司」時，指的是SRm娛樂公司及其合併子公司，除非另有說明。當我們提到「您」時，指的是適用系列證券的持有人。

更多信息位於哪裏 CAN 所有板塊可以查找更多信息；通過引用其他文檔綜合。

可用信息

SEC維護着一個網站，其中包含了報告、代理和信息聲明以及其他關於像我們一樣通過電子方式向SEC提交文件的發行人的信息。該網站的地址是 http://www.sec.gov.

我們的網址是https://srmentertainment.com/。然而，我們網站上的信息不屬於，也不應被視爲，本招股說明書的一部分。

本招股說明書及任何招股補充文件均屬於我們向美國證券交易委員會（SEC）提交的註冊聲明的一部分，不包含註冊聲明中的所有信息。完整的註冊聲明可從SEC或我們處獲得，具體步驟詳見下文。建議書中說明證券條款的文件形式是或可能是附表，文件中對這些文件的陳述均爲摘要，每一陳述都要以其所涉及的文件作爲參考來適用。詳細事項的更完整描述，請參閱實際文件。您可以通過SEC的網站查看註冊聲明的副本，網址如上所示。

引用

SEC的規定允許我們"通過引用"的方式將信息納入本說明書補充，這意味着我們可以通過指向與SEC分開提交的另一份文件向您披露重要信息。 被納入參考的信息被視爲本說明書補充的一部分，我們向SEC提交的後續信息將自動更新和取代該信息。 任何被納入參考的之前提交的文件中包含的聲明將被視爲已被修改或取代，以便本說明書補充中的聲明修改或取代那個聲明。

我們通過引用以下列出的文件以及我們在證券交易法案的第13(a)、13(c)、14或15(d)條項下向SEC提交的任何未來申請，在本招股書中稱爲「交易所法案」，在本招股書的日期和本招股書所述證券的發行終止之間，除此之外，我們不會引用被SEC未視爲「備案」的文件或部分文件，包括根據8-k表第2.02或7.01項提供的信息或根據8-k表第9.01項提供的相關展示文件。

本募集說明書具有以下曾經與SEC提交的文件的引用內容：

您可通過書面或電話方式向以下地址請求免費獲取任何被引入本招股說明書中的文件的副本（除非這些文件的附件被明確地引入這些文件）：

1061 E. Indiantown Rd., Ste. 110

FL 33477 朱庇特市

電話： 407-230-8100

展覽品將不會發送，除非這些展覽項目已經明確納入了本招股補充資料中。

招股說明書補充文件摘要

以下信息僅爲其他文檔中或通過引用納入的更詳細信息的摘要，應與本《招股說明書補充》和隨附的基本招股說明書中包含的或納入引用的信息一起閱讀。本摘要突出了關於我們和本次發行的選定信息。本摘要可能未包含所有對您可能重要的信息。在決定投資於我們的證券之前，您應仔細閱讀本《招股說明書補充》和隨附的基本招股說明書中包含的或納入引用的所有信息，包括本《招股說明書補充》中的「風險因素」欄下列出的信息以及通過引用納入的文件，這些文件在本《招股說明書補充》的「您可以獲取更多信息的地方；通過引用納入」部分中有描述。除非另有說明或上下文要求，本招股說明書包括SRm娛樂公司（SRm Entertainment, Inc.）及其全資子公司的賬目，統稱爲「我們」、「我司」、「我們的」或「SRM」或「公司」。

公司

常規 概述

SRM 娛樂股份有限公司（「SRm Inc」）是一家內華達州公司，成立於2022年4月22日。SRm. 娛樂有限公司（「SRm Ltd」），是一家1981年1月23日成立於中國香港、現爲中國人民共和國特別行政區的有限公司，曾爲木星健康公司所有。2023年8月14日，SRm Inc收購了SRm Ltd。 SRm Inc對SRm Ltd的收購已作爲反向收購進行覈算（見下文的報表編制基礎）。 合併的SRm Inc和SRm Ltd統稱爲公司或SRm。

2022年12月9日，我們與Jupiter Wellness, Inc.（「Jupiter」）達成了一項股票交易協議（「交易協議」），以規範我們與Jupiter業務的分離。2023年5月26日，我們修訂並重新簽署了交易協議（「股份交易」），以包含關於分配和與Jupiter業務分離的額外信息。按照與Jupiter簽訂的股份交易，分離於2023年8月14日關閉。根據股份交換協議，於2023年5月31日，我們向Jupiter發行了6,500,000股普通股（佔我們已發行的普通股的79.3%），以換取SRm Ltd公司的2股普通股（代表SRm Ltd已發行和流通的所有普通股）。自2023年9月15日起，Jupiter更名爲Safety Shot, Inc.（「Safety Shot」）。截至2024年10月15日，Safety Shot擁有我們普通股的28.2%。

表述基礎

本招股說明書附表中引入的財務報表符合美國通用會計準則（「GAAP」）和美國證券交易委員會（「SEC」）規定。SRm Ltd和SRm Inc的收購發生在2023年8月14日。該財務報表是使用反向收購會計準則編制的，因此，在法律目的下，SRm Inc是收購公司，在GAAP會計中，SRm Ltd是收購公司。因此，這些財務報表使用SRm Ltd的歷史財務報表呈現。

按照我們所處的風險和不確定性的假設，結果和在本招股書或在任何文檔中引用的前瞻性陳述中討論的事件可能不會發生。投資者應謹慎對待這些前瞻性陳述，它們僅在本招股書或在文檔中通過引用作爲參考，其僅在本招股書或在文檔中通過引用作爲參考的文件的日期發表時存在。我們沒有任何義務，並明確聲明不承擔任何義務，更新或更改任何前瞻性陳述，無論是基於新信息、未來事件或其他原因。我們或代表我們行事的任何人作出的所有後續前瞻性陳述，都受到本節中所包含或所提到的警示性聲明的明確限制。

該公司是一家備受信賴的玩具和紀念品設計師和開發商，產品銷售至全球最大的主題公園和娛樂場所。

我們的業務建立在幾乎每個人都是某件事的粉絲以及普普文化的演進正在爲粉絲忠誠度帶來越來越多的機會的原則之上。我們創造了奇趣、有趣和獨特的產品，讓粉絲們能夠表達他們對自己喜歡的「某件事」的喜愛，無論是電影、電視節目、喜歡的名人還是喜歡的餐廳。我們將獨特的設計和審美理念融入到各種產品類別中，包括公仔、毛絨玩具、配飾、服裝和家居用品。憑藉我們獨特的風格、對普普文化的專業知識、廣泛的產品分銷和極具可及性的價格，我們已經爲我們的產品建立了一個充滿激情的追隨者群，這支持着我們的增長。我們相信我們位於普普文化的中心——內容提供商看重我們的廣泛零售客戶網絡，零售商看重我們的普普文化產品組合和普普文化洞察，消費者看重我們獨特的、風格化的產品以及它們所代表的內容。

普普文化滲透到現代生活中，幾乎每個人都是某種迷。如今，有更多優質內容可供選擇，科技創新使內容隨時隨地可獲取。結果是，普普文化迷的廣度和深度類似，並在許多情況下超過了僅與體育相關聯的迷的類型。家庭、工作或與朋友的日常互動越來越受普普文化的影響。

我們在普普文化領域與關鍵利益相關方進行了戰略投資。內容提供商重視我們龐大的零售客戶網絡，零售商重視我們的普普文化產品、普普文化洞察力以及帶動消費者流量的能力。消費者重視我們獨特、風格化的產品，他們始終是我們工作的中心。

2024年9月3日，公司與Suretone Entertainment，Inc.（以下簡稱「Suretone」或「賣方」）簽訂了一份資產購買協議（「資產購買協議」），根據該協議，公司同意從賣方收購與電影《The Kid》（由文森特·德·奧諾弗里奧執導）相關的某些資產，交易的總購買價格爲300萬美元（「購買價格」）。Suretone的所有者和首席執行官喬丹·舒爾（Jordan Schur）是Safety Shot的董事會成員兼總裁。在交易發生之前，Safety Shot持有公司普通股的34.27%。

就已收購資產而言，買方於2024年9月3日以如下方式支付購買價格：（i）支付現金250,000美元；（ii）發行1,500,000股公司普通股股票，每股面值0.0001美元（按0.8333美元/股計價）；以及（iii）發行1,500,000美元的有擔保的票據（「有擔保票據」）。

內容提供者: 我們與許多知名內容提供商建立了授權關係，我們的產品出現在華特迪士尼樂園和度假區、環球影城、海洋世界、雪松娛樂、赫申德家族娛樂和梅林娛樂等場所。我們目前與藍精靈、ICEE公司和Zoonicorn LLC有許可協議，基於每個角色，我們可以創建多個產品。內容提供商信任我們來設計、創造和製造與其知識產權相關的獨特、風格化的延伸產品，通過持續的參與促使其內容與消費者的關係保持活躍，從而最大化其內容的生命週期價值。

消費者粉絲們越來越希望找到表達他們對最喜愛的普普文化內容的喜愛，並與之互動的方式。隨着時間的推移，我們的消費者中許多人從偶爾購買者發展爲更頻繁購買者，我們將他們歸類爲熱衷者或收藏家。我們創造創新產品，以吸引各種各樣的粉絲，覆蓋不同的消費人群-男性、女性、男孩和女孩，而不只是單一的、狹窄的人群。我們目前提供各種各樣暢銷的產品。我們的產品通常定價在$2.50 到 $50.00 之間，這使我們多樣化的消費者群體能夠經常且衝動地表達他們的狂熱之情。我們繼續推出旨在促進不同價格點和風格的粉絲參與的創新產品。

我們已經開發出一種靈活且低固定成本的生產模式。我們管理團隊的實力和與內容提供商、零售商以及第三方製造商的關係，使我們能夠從產品概念轉變爲新產品。因此，我們可以靈活地管理我們的業務，平衡當前內容發佈和潮流的普普文化以及基於經典電影（如哈利波特或星球大戰）的不朽內容。這使我們能夠在減少對個別內容發佈的依賴的同時實現顯著增長。

提供 摘要

本摘要突出了有關本募集及本招股說明書補充中的某些信息和其他地方包含的精選信息。 本摘要並非完整，也不含您在決定是否投資證券之前應考慮的所有信息。 爲了更全面地了解我們公司和本募集，我們鼓勵您仔細閱讀並考慮本招股說明書和隨附的基礎招股說明書中更詳細的信息，包括本招股說明書和隨附的基礎招股說明書中引用的信息以及本招股說明書中「風險因素」標題下S-5頁和隨附基礎招股說明書第4頁中提及的信息，以及納入本招股說明書和隨附基礎招股說明書的文件。

風險因素。

任何根據本招股說明書及相關補充招股說明書所提供的證券投資都存在風險。在購買這些證券之前，您應仔細考慮參考我們最近的年度報告（10-K表格）和隨後的季度報告（10-Q表格）或最新的當前報告（8-K表格），以及本招股說明書中包含或參考的其他信息，並結合我們根據交易所法案進行的隨後的文件更新的風險因素和其他信息。任何這些風險的發生可能導致您失去您在所提供證券的投資中的全部或部分。

與本次發行有關的風險

我們可能會以您或其他股東可能不贊成的方式分配本次發行的淨收益。

我們目前打算使用本次發行的淨收益（如果有的話）用於營運資金和一般企業用途，這可能包括資本支出、融資可能的收購或業務擴張。本次發行的淨收益的預期使用代表我們基於當前計劃和業務條件的意圖。由於影響我們使用本次發行收益的因素的數量和變異性較大，最終使用可能與當前意圖的使用有較大差異。因此，我們管理層將對本次發行的淨收益分配保留廣泛的自由裁量權，並可能以並不一定能改善我們運營業績或增強我們普通股價值的方式使用這些收益。請參閱「資金用途」。

本次發行中我們普通股的銷售，或者有可能出現這種情況的認知，都有可能導致我們普通股的市場價格下跌。

我們可能不時發行和賣出普通股，總收益金額高達$1,044,000，與本次發行有關。不時發行和出售這些新的普通股，或者我們有能力在本次發行中發行這些新的普通股，可能會導致我們的普通股市場價格下跌。

我們可能出售更多普通股來資助經營，這些銷售可能在本次發行後或發行期間進行，這將導致股東持股比例稀釋。

爲了籌集額外所需的資金以支持我們的業務，我們可能出售更多普通股股票，這將導致對所有股東的稀釋，可能不利於我們的業務。請參閱「稀釋」。特別是在任何時候，包括在本次發行期間，我們可能會出售額外的普通股股票，除本次發行外，出售的數量可能對我們具有重大影響，該數量可能相等或超過本次發行的規模，包括但不限於通過承銷公開發行、私下協商交易、大宗交易或以上任何組合的方式，在某些情況下需要經代理人同意。我們無法保證我們能夠以每股價格出售股票或其他證券，該價格等於或高於本次發行中投資者支付的每股價格，未來購買股票或其他證券的投資者可能擁有優於現有股東的權利。我們出售額外普通股或其他未來交易中可轉換爲或可交換爲我們的普通股的證券的每股價格可能高於或低於本次發行中的每股價格。

關於前瞻性聲明的特別聲明

本招股說明書包含涉及風險和不確定性的前瞻性陳述，主要在「風險因素」部分。除本招股說明書中包含的歷史事實陳述之外，包括關於未來事件、我們未來的財務表現、業務策略和管理層對未來經營目標的計劃，均屬於前瞻性陳述。我們已盡力通過術語，「預計」，「相信」，「能」，「繼續」，「可能」，「估計」，「預測」，「計劃」，「潛力」，「預測」，「應」，或這些術語的否定或其他可比術語等方式，識別前瞻性陳述。儘管我們不會在沒有合理依據的情況下進行前瞻性陳述，但我們無法保證其準確性。這些陳述僅爲預測，並涉及已知和未知的風險、不確定性和其他因素，包括本招股說明書中「風險因素」部分或其他地方概述的風險，可能導致我們或我們所在行業的實際結果、活動水平、表現或成就，超出或低於這些前瞻性陳述的預期表述或暗示。

良好的前瞻性陳述不應被視爲對未來業績或結果的保證，並不一定準確地表示該業績或結果將在何時達到。前瞻性陳述基於其製作時可獲得的信息和/或管理層在那個時刻對未來事件的真實信念，並且受到可能導致實際業績或結果與前瞻性陳述中所表達或暗示的有所不同的風險和不確定性的影響。

前瞻性陳述僅在其發佈之日有效。您不應該對任何前瞻性陳述過分依賴。我們對更新前瞻性陳述不承擔任何義務，以反映實際結果、假設變化或其他影響前瞻性信息的因素的變化，除非適用證券法律要求。如果我們更新一個或多個前瞻性陳述，不應該推斷出我們將對這些或其他前瞻性陳述進行額外更新。

使用收益

我們目前打算將本次募資的淨收益（如果有的話）用於營運資金和一般公司用途。

我們實際支出的時間和金額將基於許多因素，包括業務運營現金流和業務增長預期。就本招股說明書日期而言，我們無法確定對於本次發行所得款項的所有具體用途。因此，我們管理層將在對本次發行所得款項的時間和用途方面擁有廣泛的自主權。在最終使用這些款項之前，我們打算將其投資於開空、投資級、利息-bearing工具。

我們普通股票的市場價格

我們的普通股目前在納斯達克資本市場上市，交易標的爲「SRM」。截至2024年10月18日，我們的普通股最後報價爲0.71美元。

持有人

截至2024年10月14日，我們有29名註冊持有我們普通股的股東。由於我們的某些普通股由經紀人和其他機構代表股東持有，上述持有我們普通股的股東人數並不代表我們普通股受益人的數量。

我們從未宣佈或支付我們的股本股息。我們目前打算保留未來的盈利（如果有的話）用於我們的業務，因此在可預見的未來不打算支付現金股息。未來的分紅派息（如果有的話）將由我們的董事會酌情決定，考慮各種因素，包括我們的財務狀況、運營結果、目前和預期的現金需求以及擴張計劃。

分紅派息政策

我們從未宣佈或支付過現金分紅給我們的股本。我們當前打算留存未來的收益（如果有的話），用於我們的業務，因此在可預見的將來不打算支付現金分紅。未來（如果有的話）的分紅支付將由我們的董事會自行決定，考慮到各種因素，包括我們的財務狀況、運營結果、當前和預期的現金需求以及擴張計劃。

分銷計劃

我們正在提供1,711,477股普通股，募集總收益約爲$1,044,000，扣除我們支付的法律費用和發行支出前。

我們已與四名合格投資者簽訂了四份證券購買協議，與本次發行有關。本增補說明書所提供的普通股的發行價是根據投資者與我們之間的公平交易談判確定的。

我們向投資者發行和賣出普通股份的義務受限於我們與投資者之間所訂立的證券購買協議中規定的條件。投資者購買普通股份的義務受限於證券購買協議中規定的條件。

我們將在收到投資者購買股票所需基金後，電子交付發行的普通股給投資者。我們預計將於2024年10月22日前後將證券交付給投資者，視習慣交割條件滿足而定。

我們提供的證券的說明

在此次發行中，我們以每股0.61美元的公開發行價最多發行1,711,477股普通股。

我們普通股的主要條款和規定在隨附的基本招股說明書第5頁以及標題爲「股本說明」開始描述。

轉讓代理

公司的過戶代理是ClearTrust Transfer，LLC，地址爲16540 Pointe Village Drive，Suite 210，Lutz，FL 33558，電話號碼爲(813) 235-4490。

法律事項。

本次所提供的普通股的有效性將由新澤西州伍德布里奇的Lucosky Brookman LLP律師事務所負責審查。

可獲取更多信息的地方

截至2023年12月31日和2022年，我們的綜合資產負債表，以及相關的綜合損益表、股東權益（赤字）和現金流量表，已經由獨立註冊的會計師事務所M&k CPAS, PLLC進行了審計，其報告已作爲參考並依賴於該公司的會計和審計專家意見。

招股說明書

SRM 娛樂股份有限公司。

$25,000,000

普通股

優先股

債務證券

權證

權利

單位

我們可能會在一個或多個發行中，不時地提供並賣出上述證券的累計金額最高爲2500萬美元。 本招股說明書爲您提供了對該證券的概括描述。

每次我們發行和銷售證券時，我們都將提供本招股說明書的補充資料，其中包含有關發行和證券的金額、價格和條款的具體信息。該補充資料可能還會在本招股說明書中添加、更新或更改相關信息。在投資我們的任何證券之前，您應該仔細閱讀本招股說明書和適用的招股說明書。

我們可能通過一個或多個承銷商、經銷商和代理商或直接向購買者出售本招股說明書中描述的證券，或通過這些方法的組合出售。如果有任何承銷商、經銷商或代理商參與出售任何證券，則他們的名稱及他們之間的任何適用的購買價格、費用、委託或折扣安排將在適用的招股說明書中註明或可以從所列信息計算出來。有關更多信息，請參見本招股說明書中的「關於本招股說明書」和「分銷計劃」部分。

投資 投資我們的證券涉及風險。請參閱本招股說明書第4頁和適用招股補充說明書中任何類似章節中與您投資我們的證券前應考慮的因素相關的內容。 “風險因素” 在本招股說明書第4頁和任何類似部分以及適用招股說明書補充中所包括的有關您在投資本公司證券之前應考慮的因素。

The aggregate market value of our outstanding common stock held by non-affiliates is $5,659,238.18 based on 10,415,500 shares of outstanding common stock, of which 5,555,282 are held by affiliates, and a per share price of $1.42 based on the closing sale price of our common stock on July 22, 2024. Pursuant to General Instruction I.B.6 of Form S-3, in no event will we sell our common stock in a public primary offering with a value exceeding more than one-third of our public float in any 12-month period so long as our public float remains below $75,000,000. We have not offered any securities pursuant to General Instruction I.B.6. of Form S-3 during the prior 12 calendar month period that ends on and includes the date of this prospectus.

Our common stock is listed on The Nasdaq Capital Market under the symbol “SRM”.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or passed upon the adequacy or accuracy of this prospectus. Any representation to the contrary is a criminal offense.

The date of this prospectus is September 19, 2024.

TABLE OF CONTENTS

ABOUT THIS PROSPECTUS

This prospectus is part of a registration statement that we filed with the U.S. Securities and Exchange Commission, or the SEC, using a “shelf” registration process. By using a shelf registration statement, we may sell securities from time to time and in one or more offerings up to a total dollar amount of $25 million as described in this prospectus. Each time that we offer and sell securities, we will provide a prospectus supplement to this prospectus that contains specific information about the securities being offered and sold and the specific terms of that offering. The prospectus supplement may also add, update or change information contained in this prospectus with respect to that offering. If there is any inconsistency between the information in this prospectus and the applicable prospectus supplement, you should rely on the prospectus supplement. Before purchasing any securities, you should carefully read both this prospectus and the applicable prospectus supplement, together with the additional information described under the heading “Where You Can Find More Information; Incorporation by Reference.”

We have not authorized any other person to provide you with different information. If anyone provides you with different or inconsistent information, you should not rely on it. We will not make an offer to sell these securities in any jurisdiction where the offer or sale is not permitted. You should assume that the information appearing in this prospectus and the applicable prospectus supplement to this prospectus is accurate as of the date on its respective cover, and that any information incorporated by reference is accurate only as of the date of the document incorporated by reference, unless we indicate otherwise. Our business, financial condition, results of operations and prospects may have changed since those dates.

When we refer to “SRM,” “we,” “our,” “us” and the “Company” in this prospectus, we mean SRM Entertainment, Inc., and its consolidated subsidiary unless otherwise specified. When we refer to “you,” we mean the holders of the applicable series of securities.

WHERE YOU CAN FIND MORE INFORMATION; INCORPORATION BY REFERENCE

Available Information

The SEC maintains a web site that contains reports, proxy and information statements and other information about issuers, such as us, who file electronically with the SEC. The address of that website is http://www.sec.gov.

Our website address is https://srmentertainment.com/. The information on our website, however, is not, and should not be deemed to be, a part of this prospectus.

This prospectus and any prospectus supplement are part of a registration statement that we filed with the SEC and do not contain all of the information in the registration statement. The full registration statement may be obtained from the SEC or us, as provided below. Forms of the documents establishing the terms of the offered securities are or may be filed as exhibits to the registration statement. Statements in this prospectus or any prospectus supplement about these documents are summaries and each statement is qualified in all respects by reference to the document to which it refers. You should refer to the actual documents for a more complete description of the relevant matters. You may inspect a copy of the registration statement through the SEC’s website, as provided above.

Incorporation by Reference

The SEC’s rules allow us to “incorporate by reference” information into this prospectus, which means that we can disclose important information to you by referring you to another document filed separately with the SEC. The information incorporated by reference is deemed to be part of this prospectus, and subsequent information that we file with the SEC will automatically update and supersede that information. Any statement contained in a previously filed document incorporated by reference will be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained in this prospectus modifies or replaces that statement.

We incorporate by reference our documents listed below and any future filings made by us with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, which we refer to as the “Exchange Act” in this prospectus, between the date of this prospectus and the termination of the offering of the securities described in this prospectus. We are not, however, incorporating by reference any documents or portions thereof, whether specifically listed below or filed in the future, that are not deemed “filed” with the SEC, including any information furnished pursuant to Items 2.02 or 7.01 of Form 8-K or related exhibits furnished pursuant to Item 9.01 of Form 8-K.

This prospectus and any accompanying prospectus supplement incorporate by reference the documents set forth below that have previously been filed with the SEC:

All reports and other documents we subsequently file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the termination of this offering, including all such documents we may file with the SEC after the date of the initial registration statement and prior to the effectiveness of the registration statement, but excluding any information furnished to, rather than filed with, the SEC, will also be incorporated by reference into this prospectus and deemed to be part of this prospectus from the date of the filing of such reports and documents.

You may request a free copy of any of the documents incorporated by reference in this prospectus (other than exhibits, unless they are specifically incorporated by reference in the documents) by writing or telephoning us at the following address:

1061 E. Indiantown Rd., Ste. 110

Jupiter, FL 33477

Telephone: 407-230-8100

Exhibits to the filings will not be sent, however, unless those exhibits have specifically been incorporated by reference in this prospectus and any accompanying prospectus supplement.

THE COMPANY

General Overview

SRM Entertainment, Inc. (“SRM Inc”) is a Nevada corporation and was incorporated on April 22, 2022. SRM. Entertainment Limited (“SRM Ltd”), is a limited company incorporated in the Hong Kong, now a Special Administrative Region of the People’s Republic of China, on January 23, 1981 and formerly owned by Jupiter Wellness, Inc.. Effective August 14, 2023, SRM Inc acquired SRM Ltd. The acquisition of SRM Ltd by SRM Inc has been accounted for as a Reverse Acquisition (see Basis of Presentation below). The combined SRM Inc and SRM Ltd are collectively referred to as the Company or SRM.

On December 9, 2022, we entered into a stock exchange agreement (the “Exchange Agreement”) with Jupiter Wellness, Inc. (“Jupiter”) to govern the separation of our business from Jupiter. On May 26, 2023, we amended and restated the Exchange Agreement (the “Share Exchange”) to include additional information regarding the distribution and the separation of our business from Jupiter. The separation as set forth in the Share Exchange with Jupiter closed August 14, 2023. Pursuant to the Share Exchange, on May 31, 2023, we issued 6,500,000 shares of our common stock (representing 79.3% of our outstanding shares of common stock) to Jupiter in exchange for 2 ordinary shares of SRM Ltd (representing all of the issued and outstanding ordinary shares of SRM Ltd). As of March 20, 2024, Jupiter owns 35% shares of our common stock.

Basis of Presentation

The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The acquisition of SRM Ltd and SRM Inc occurred on August 14, 2023. The financial statements are prepared using Reverse Acquisition Accounting and as such, for legal purposes SRM Inc was the acquiring company and for GAAP accounting, SRM Ltd was the acquiring company. Therefore, the financial statements are presented using the historical financial statements of SRM Ltd.

Business

The Company is a trusted toy and souvenir designer and developer, selling into the world’s largest theme parks and entertainment venues.

Our business is built on the principle that almost everyone is a fan of something and the evolution of pop culture is leading to increasing opportunities for fan loyalty. We create whimsical, fun and unique products that enable fans to express their affinity for their favorite “something”-whether it is a movie, TV show, favorite celebrity, or favorite restaurant. We infuse our distinct designs and aesthetic sensibility into a wide variety of product categories, including figures, plush, accessories, apparel, and homewares. With our unique style, expertise in pop culture, broad product distribution and highly accessible price points, we have developed a passionate following for our products that has underpinned our growth. We believe we sit at the nexus of pop culture-content providers value us for our broad network of retail customers, retailers value us for our portfolio of pop culture products and pop culture insights, and consumers value us for our distinct, stylized products and the content they represent.

Pop culture pervades modern life and almost everyone is a fan of something. Today, more quality content is available and technology innovation has made content accessible anytime, anywhere. As a result, the breadth and depth of pop culture fandom resembles, and in many cases exceeds, the type of fandom previously associated only with sports. Everyday interactions at home, work or with friends are increasingly influenced by pop culture.

We have invested strategically in our relationships with key constituents in pop culture. Content providers value us for our broad network of retail customers and retailers value us for our pop culture products, pop culture insights and ability to drive consumer traffic. Consumers, who value us for our distinct, stylized products, remain at the center of everything we do.

On September 3, 2024, the Company entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with Suretone Entertainment, Inc. (“Suretone” or “Seller”) pursuant to which the Company agreed to acquire certain assets related to the movie with the title The Kid (directed by Vincent D’Onofrio) from the Seller, for an aggregate purchase price of $3,000,000 (the “Purchase Price”). Jordan Schur, the owner and Chief Executive Officer of Suretone, is a board member and President of Safety Shot, Inc. (“Safety Shot”). Prior to the transaction, Safety Shot held 34.27% of the Company’s common stock.

In consideration for the acquired assets, the Buyer paid the Purchase Price by: (i) paying $250,000 in cash on September 3, 2024; (ii) issuing 1,500,000 restricted shares of the Company’s common stock, par value $0.0001 per share (valued at $0.8333 per share); and (iii) issuing a secured promissory note in the original amount of $1,500,000 (the “Secured Note”).

Content Providers: We have licensing relationships with many established content providers, and our products appear in venues such as Walt Disney Parks and Resorts, Universal Studios, SeaWorld, Cedar Fair, Herschend Family Entertainment and Merlin Entertainment. We currently have licenses with Smurfs, The ICEE Company and Zoonicorn LLC, from which we can create multiple products based on each character within. Content providers trust us to design, create and manufacture unique, stylized extensions of their intellectual property that extend the relevance of their content with consumers through ongoing engagement, helping to maximize the lifetime value of their content.

Consumers: Fans are increasingly looking for ways to express their affinity for and engage with their favorite pop culture content. Over time, many of our consumers evolve from occasional buyers to more frequent purchasers, whom we categorize as enthusiasts or collectors. We create innovative products to appeal to a broad array of fans across consumer demographic groups-men, women, boys and girls-not a single, narrow demographic. We currently offer an array of products that sell across several categories. Our products are generally priced between $2.50 and $50.00, which allows our diverse consumer base to express their fandom frequently and impulsively. We continue to introduce innovative products designed to facilitate fan engagement at different price points and styles.

We have developed a nimble and low-fixed cost production model. The strength of our management team and relationships with content providers, retailers and third-party manufacturers allows us to move from product concept to a new product tactfully. As a result, we can dynamically manage our business to balance current content releases and pop culture trends with timeless content based on classic movies, such as Harry Potter or Star Wars. This has allowed us to deliver significant growth while lessening our dependence on individual content releases.

RISK FACTORS

Investment in any securities offered pursuant to this prospectus and the applicable prospectus supplement involves risks. You should carefully consider the risk factors incorporated by reference to our most recent Annual Report on Form 10-K and any subsequent Quarterly Reports on Form 10-Q or Current Reports on Form 8-K we file after the date of this prospectus, and all other information contained or incorporated by reference into this prospectus, as updated by our subsequent filings under the Exchange Act, and the risk factors and other information contained in the applicable prospectus supplement before acquiring any of such securities. The occurrence of any of these risks might cause you to lose all or part of your investment in the offered securities.

SPECIAL NOTICE REGARDING FORWARD-LOOKING STATEMENTS

This prospectus contains forward-looking statements that involve risks and uncertainties, principally in the sections entitled “Risk Factors.” All statements other than statements of historical fact contained in this prospectus, including statements regarding future events, our future financial performance, business strategy and plans and objectives of management for future operations, are forward-looking statements. We have attempted to identify forward-looking statements by terminology including “anticipates,” “believes,” “can,” “continue,” “could,” “estimates,” “expects,” “intends,” “may,” “plans,” “potential,” “predicts,” “should,” or “will” or the negative of these terms or other comparable terminology. Although we do not make forward looking statements unless we believe we have a reasonable basis for doing so, we cannot guarantee their accuracy. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks outlined under “Risk Factors” or elsewhere in this prospectus, which may cause our or our industry’s actual results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

Forward-looking statements should not be read as a guarantee of future performance or results, and will not necessarily be accurate indications of the times at, or by which, that performance or those results will be achieved. Forward-looking statements are based on information available at the time they are made and/or management’s good faith belief as of that time with respect to future events, and are subject to risks and uncertainties that could cause actual performance or results to differ materially from what is expressed in or suggested by the forward-looking statements.

Forward-looking statements speak only as of the date they are made. You should not put undue reliance on any forward-looking statements. We assume no obligation to update forward-looking statements to reflect actual results, changes in assumptions or changes in other factors affecting forward-looking information, except to the extent required by applicable securities laws. If we do update one or more forward-looking statements, no inference should be drawn that we will make additional updates with respect to those or other forward-looking statements.

USE OF PROCEEDS

We intend to use the net proceeds from the sale of the securities as set forth in the applicable prospectus supplement.

DESCRIPTION OF CAPITAL STOCK

The following description of our capital stock is not complete and may not contain all the information you should consider before investing in our capital stock. This description is summarized from, and qualified in its entirety by reference to, our Articles of Incorporation, as amended and Bylaws, as amended which have been publicly filed with the SEC. See “Where You Can Find More Information; Incorporation by Reference.”

Description of Common Stock

Our authorized capital stock consists of 100,000,000 shares of Common Stock, and 10,000,000 shares of preferred stock, par value $0.0001 per share (the “Preferred Stock”), of which 1,000,000 shares are designated as Series A Preferred Stock. As of September 4, 2024, there were 10,415,500 shares of Common Stock issued and outstanding and no shares of preferred stock outstanding.

Dividend Rights

Subject to preferences that may apply to any shares of Preferred Stock outstanding at the time, the holders of our Common Stock may receive dividends out of funds legally available if our board of directors (the “Board”), in its discretion, determines to issue dividends and then only at the times and in the amounts that our Board may determine. The Company did not declare or pay any dividends for the year ended December 31, 2023.

Voting Rights

Each stockholder is entitled to one vote for each share of Common Stock held by such stockholder. The Common Stock shares do not contain cumulative voting rights.

No Preemptive or Similar Rights

Our Common Stock is not entitled to preemptive or conversion rights or other subscription rights, and is not subject to redemption or sinking fund provisions.

Right to Receive Liquidation Distributions

Holders of common stock are entitled to dividends when, and if, declared by the Board out of funds legally available therefore; and then, only after all preferential dividends have been paid on any outstanding Preferred Stock.

Transfer Agent and Registrar

The Company’s transfer agent is ClearTrust Transfer, LLC with an address of 16540 Pointe Village Drive, Suite 210, Lutz, FL 33558 and a phone number of (813) 235-4490.

The Common Stock is listed on the Nasdaq Capital Market under the trading symbol “SRM”.

Anti-takeover Effects of Our Articles of Incorporation and By-laws

The holders of our Common Stock do not have cumulative voting rights in the election of our directors, which makes it more difficult for minority stockholders to be represented on the Board. Our articles of incorporation allow our Board to issue additional shares of our Common Stock and new series of preferred stock without further approval of our stockholders. The existence of authorized but unissued shares of Common Stock and preferred stock could render more difficult or discourage an attempt to obtain control of our company by means of a proxy contest, tender offer, merger, or otherwise.

Anti-Takeover Provisions

Business Combinations

The “business combination” provisions of Sections 78.411 to 78.444, inclusive, of the Nevada Revised Statutes, or NRS, generally prohibit a Nevada corporation with at least 200 stockholders of record, a “resident domestic corporation,” from engaging in various “combination” transactions with any “interested stockholder” unless certain conditions are met or the corporation has elected in its articles of incorporation to not be subject to these provisions. We have not elected to opt out of these provisions and if we meet the definition of resident domestic corporation, now or in the future, our company will be subject to these provisions.

A “combination” is generally defined to include (a) a merger or consolidation of the resident domestic corporation or any subsidiary of the resident domestic corporation with the interested stockholder or affiliate or associate of the interested stockholder; (b) any sale, lease, exchange, mortgage, pledge, transfer, or other disposition, in one transaction or a series of transactions, by the resident domestic corporation or any subsidiary of the resident domestic corporation to or with the interested stockholder or affiliate or associate of the interested stockholder having: (i) an aggregate market value equal to 5% or more of the aggregate market value of the assets of the resident domestic corporation, (ii) an aggregate market value equal to 5% or more of the aggregate market value of all outstanding shares of the resident domestic corporation, or (iii) 10% or more of the earning power or net income of the resident domestic corporation; (c) the issuance or transfer in one transaction or series of transactions of shares of the resident domestic corporation or any subsidiary of the resident domestic corporation having an aggregate market value equal to 5% or more of the resident domestic corporation to the interested stockholder or affiliate or associate of the interested stockholder; and (d) certain other transactions with an interested stockholder or affiliate or associate of the interested stockholder.

An “interested stockholder” is generally defined as a person who, together with affiliates and associates, owns (or within two years, did own) 10% or more of a corporation’s voting stock. An “affiliate” of the interested stockholder is any person that directly or indirectly through one or more intermediaries is controlled by or is under common control with the interested stockholder. An “associate” of an interested stockholder is any (a) corporation or organization of which the interested stockholder is an officer or partner or is directly or indirectly the beneficial owner of 10% or more of any class of voting shares of such corporation or organization; (b) trust or other estate in which the interested stockholder has a substantial beneficial interest or as to which the interested stockholder serves as trustee or in a similar fiduciary capacity; or (c) relative or spouse of the interested stockholder, or any relative of the spouse of the interested stockholder, who has the same home as the interested stockholder.

If applicable, the prohibition is for a period of two years after the date of the transaction in which the person became an interested stockholder, unless such transaction is approved by the board of directors prior to the date the interested stockholder obtained such status; or the combination is approved by the board of directors and thereafter is approved at a meeting of the stockholders by the affirmative vote of stockholders representing at least 60% of the outstanding voting power held by disinterested stockholders; and extends beyond the expiration of the two-year period, unless (a) the combination was approved by the board of directors prior to the person becoming an interested stockholder; (b) the transaction by which the person first became an interested stockholder was approved by the board of directors before the person became an interested stockholder; (c) the transaction is approved by the affirmative vote of a majority of the voting power held by disinterested stockholders at a meeting called for that purpose no earlier than two years after the date the person first became an interested stockholder; or (d) if the consideration to be paid to all stockholders other than the interested stockholder is, generally, at least equal to the highest of: (i) the highest price per share paid by the interested stockholder within the three years immediately preceding the date of the announcement of the combination or in the transaction in which it became an interested stockholder, whichever is higher, plus compounded interest and less dividends paid, (ii) the market value per share of common shares on the date of announcement of the combination and the date the interested stockholder acquired the shares, whichever is higher, plus compounded interest and less dividends paid, or (iii) for holders of preferred stock, the highest liquidation value of the preferred stock, plus accrued dividends, if not included in the liquidation value. With respect to (i) and (ii) above, the interest is compounded at the rate for one-year United States Treasury obligations from time to time in effect.

Applicability of the Nevada business combination statute would discourage parties interested in taking control of our company if they cannot obtain the approval of our Board. These provisions could prohibit or delay a merger or other takeover or change in control attempt and, accordingly, may discourage attempts to acquire our company even though such a transaction may offer our stockholders the opportunity to sell their stock at a price above the prevailing market price.

Control Share Acquisitions

The “control share” provisions of Sections 78.378 to 78.3793, inclusive, of the NRS, apply to “issuing corporations” that are Nevada corporations with at least 200 stockholders of record, including at least 100 stockholders of record who are Nevada residents, and that conduct business directly or indirectly in Nevada, unless the corporation has elected to not be subject to these provisions.

The control share statute prohibits an acquirer of shares of an issuing corporation, under certain circumstances, from voting its shares of a corporation’s stock after crossing certain ownership threshold percentages, unless the acquirer obtains approval of the target corporation’s disinterested stockholders. The statute specifies three thresholds: (a) one-fifth or more but less than one-third, (b) one-third but less than a majority, and (c) a majority or more, of the outstanding voting power. Generally, once a person acquires shares in excess of any of the thresholds, those shares and any additional shares acquired within 90 days thereof become “control shares” and such control shares are deprived of the right to vote until disinterested stockholders restore the right. These provisions also provide that if control shares are accorded full voting rights and the acquiring person has acquired a majority or more of all voting power, all other stockholders who do not vote in favor of authorizing voting rights to the control shares are entitled to demand payment for the fair value of their shares in accordance with statutory procedures established for dissenters’ rights.

A corporation may elect to not be governed by, or “opt out” of, the control shares provisions by making an election in its articles of incorporation or bylaws, provided that the opt-out election must be in place on the 10th day following the date an acquiring person has acquired a controlling interest, that is, crossing any of the three thresholds described above. We have not opted out of these provisions and will be subject to the control share provisions of the NRS if we meet the definition of an issuing corporation upon an acquiring person acquiring a controlling interest unless we later opt out of these provisions and the opt out is in effect on the 10th day following such occurrence.

The effect of the Nevada control share statute is that the acquiring person, and those acting in association with the acquiring person, will obtain only such voting rights in the control shares as are conferred by a resolution of the stockholders at an annual or special meeting. The Nevada control share law, if applicable, could have the effect of discouraging takeovers of our company.

DESCRIPTION OF DEBT SECURITIES

General

The debt securities that we may offer by this prospectus consist of notes, debentures, or other evidences of indebtedness. The debt securities may constitute either senior or subordinated debt securities, and in either case may be either secured or unsecured. Any debt securities that we offer and sell will be our direct obligations. Debt securities may be issued in one or more series. All debt securities of any one series need not be issued at the same time, and unless otherwise provided, a series of debt securities may be reopened, with the required consent of the holders of outstanding debt securities, for issuance of additional debt securities of that series or to establish additional terms of that series of debt securities (with such additional terms applicable only to unissued or additional debt securities of that series). The form of indenture has been filed as an exhibit to the registration statement of which this prospectus is a part and is subject to any amendments or supplements that we may enter into with the trustee(s), however, we may issue debt securities not subject to the indenture provided such terms of debt securities are not otherwise required to be set forth in the indenture. The material terms of the indenture are summarized below and we refer you to the indenture for a detailed description of these material terms. Additional or different provisions that are applicable to a particular series of debt securities will, if material, be described in a prospectus supplement relating to the offering of debt securities of that series. These provisions may include, among other things and to the extent applicable, the following:

Unless otherwise indicated in the applicable prospectus supplement, we will issue debt securities in fully registered form without coupons and in denominations of $1,000 and in integral multiples of $1,000, and interest will be computed on the basis of a 360-day year of twelve 30-day months. If any interest payment date or the maturity date falls on a day that is not a business day, then the payment will be made on the next business day without additional interest and with the same effect as if it were made on the originally scheduled date. “Business day” means any calendar day that is not a Saturday, Sunday or legal holiday in New York, New York, and on which the trustee and commercial banks are open for business in New York, New York.

Unless we inform you otherwise in a prospectus supplement, each series of our senior debt securities will rank equally in right of payment with all of our other unsubordinated debt. The subordinated debt securities will rank junior in right of payment and be subordinate to all of our unsubordinated debt.

Unless otherwise indicated in the applicable prospectus supplement, the trustee will act as paying agent and registrar for the debt securities under the indenture. We may act as paying agent under the indenture.

The prospectus supplement will contain a description of United States federal income tax consequences relating to the debt securities, to the extent applicable.

Covenants

The applicable prospectus supplement will describe any covenants, such as restrictive covenants restricting us or our subsidiaries, if any, from incurring, issuing, assuming or guarantying any indebtedness or restricting us or our subsidiaries, if any, from paying dividends or acquiring any of our or its capital stock.

Consolidation, Merger and Transfer of Assets

The indenture permits a consolidation or merger between us and another entity and/or the sale, conveyance or lease by us of all or substantially all of our property and assets, provided that:

If we consolidate or merge with or into any other entity, or sell or lease all or substantially all of our assets in compliance with the terms and conditions of the indenture, the resulting or acquiring entity will be substituted for us in the indenture and the debt securities with the same effect as if it had been an original party to the indenture and the debt securities. As a result, such successor entity may exercise our rights and powers under the indenture and the debt securities, in our name and, except in the case of a lease, we will be released from all our liabilities and obligations under the indenture and under the debt securities.

Notwithstanding the foregoing, we may transfer all of our property and assets to another entity if, immediately after giving effect to the transfer, such entity is our wholly owned subsidiary. The term “wholly owned subsidiary” means any subsidiary in which we and/or our other wholly owned subsidiaries, if any, own all of the outstanding capital stock.

Modification and Waiver

Under the indenture, some of our rights and obligations and some of the rights of the holders of the debt securities may be modified or amended with the consent of the holders of not less than a majority in aggregate principal amount of the outstanding debt securities affected by the modification or amendment. However, the following modifications and amendments will not be effective against any holder without its consent:

Under the indenture, the holders of not less than a majority in aggregate principal amount of the outstanding debt securities may, on behalf of all holders of the debt securities:

Events of Default

Unless we indicate otherwise in the applicable prospectus supplement, “event of default” under the indenture will mean, with respect to any series of debt securities, any of the following:

Remedies Upon an Event of Default

If an event of default occurs and continues, the trustee or the holders of not less than 25% in aggregate principal amount of the outstanding debt securities of such series may declare the entire principal of all the debt securities to be due and payable immediately, except that, if the event of default is caused by certain events in bankruptcy, insolvency or reorganization, the entire principal of all of the debt securities of such series will become due and payable immediately without any act on the part of the trustee or holders of the debt securities. If such a declaration occurs, the holders of a majority of the aggregate principal amount of the outstanding debt securities of such series can, subject to conditions, rescind the declaration.

The indenture requires us to furnish to the trustee not less often than annually, a certificate from our principal executive officer, principal financial officer or principal accounting officer, as the case may be, as to such officer’s knowledge of our compliance with all conditions and covenants under the indenture. The trustee may withhold notice to the holders of debt securities of any default, except defaults in the payment of principal of or interest on any debt securities if the trustee in good faith determines that the withholding of notice is in the best interests of the holders. For purposes of this paragraph, “default” means any event which is, or after notice or lapse of time or both would become, an event of default under the indenture.

The trustee is not obligated to exercise any of its rights or powers under the indenture at the request, order or direction of any holders of debt securities, unless the holders offer the trustee satisfactory security or indemnity. If satisfactory security or indemnity is provided, then, subject to other rights of the trustee, the holders of a majority in aggregate principal amount of the outstanding debt securities may direct the time, method and place of:

The holder of a debt security will have the right to begin any proceeding with respect to the indenture or for any remedy only if:

However, the holder of any debt security will have an absolute right to receive payment of principal of and interest on the debt security when due and to institute suit to enforce this payment.

Satisfaction and Discharge; Defeasance

Satisfaction and Discharge of Indenture. Unless otherwise indicated in the applicable prospectus supplement, if at any time:

then the indenture shall cease to be of further effect with respect to the debt securities of such series, except for:

Defeasance and Covenant Defeasance. Unless otherwise indicated in the applicable prospectus supplement, we may elect with respect to any debt securities of any series either:

We must comply with the following conditions before the defeasance or covenant defeasance can be effected:

In connection with defeasance, any irrevocable trust agreement contemplated by the indenture must include, among other things, provision for:

The accompanying prospectus supplement may further describe any provisions permitting or restricting defeasance or covenant defeasance with respect to the debt securities of a particular series.

Global Securities

Unless otherwise indicated in the applicable prospectus supplement, each debt security offered by this prospectus will be issued in the form of one or more global debt securities representing all or part of that series of debt securities. This means that we will not issue certificates for that series of debt securities to the holders. Instead, a global debt security representing that series will be deposited with, or on behalf of, a securities depositary and registered in the name of the depositary or a nominee of the depositary. Any such depositary must be a clearing agency registered under the Exchange Act. We will describe the specific terms of the depositary arrangement with respect to a series of debt securities to be represented by a global security in the applicable prospectus supplement.

Notices

We will give notices to holders of the debt securities by mail at the addresses listed in the security register. In the case of notice in respect of unregistered securities or coupon securities, we may give notice by publication in a newspaper of general circulation in New York, New York.

Governing Law

The particular terms of a series of debt securities will be described in a prospectus supplement relating to such series of debt securities. Any indentures will be subject to and governed by the Trust Indenture Act of 1939, as amended, and may be supplemented or amended from time to time following their execution. Unless otherwise stated in the applicable prospectus supplement, we will not be limited in the amount of debt securities that we may issue, and neither the senior debt securities nor the subordinated debt securities will be secured by any of our property or assets. Thus, by owning debt securities, you are one of our unsecured creditors.

Regarding the Trustee

From time to time, we may maintain deposit accounts and conduct other banking transactions with the trustee to be appointed under the indenture or its affiliates in the ordinary course of business.

DESCRIPTION OF WARRANTS

We may offer to sell warrants from time to time. If we do so, we will describe the specific terms of the warrants in a prospectus supplement. In particular, we may issue warrants for the purchase of Common Stock, preferred stock and/or debt securities in one or more series. We may also issue warrants independently or together with other securities and the warrants may be attached to or separate from those securities.

We will evidence each series of warrants by warrant certificates that we will issue under a separate agreement. We will enter into the warrant agreement with a warrant agent. We will indicate the name and address of the warrant agent in the applicable prospectus supplement relating to a particular series of warrants.

We will describe in the applicable prospectus supplement the terms of the series of warrants, including:

Holders may exercise the warrants by delivering the warrant certificate representing the warrants to be exercised together with other requested information, and paying the required amount to the warrant agent in immediately available funds, as provided in the applicable prospectus supplement. We will set forth in the applicable prospectus supplement the information that the holder of the warrant will be required to deliver to the warrant agent.

Upon receipt of the required payment and the warrant certificate properly completed and duly executed at the office of the warrant agent or any other office indicated in the applicable prospectus supplement, we will issue and deliver the securities purchasable upon such exercise. If a holder exercises fewer than all of the warrants represented by the warrant certificate, then we will issue a new warrant certificate for the remaining amount of warrants.

Holder will not have any of the rights of the holders of the securities purchasable upon the exercise of warrants until you exercise them. Accordingly, holder will not be entitled to, among other things, vote or receive dividend payments or similar distributions on the securities you can purchase upon exercise of the warrants.

The information provided above is only a summary of the terms under which we may offer warrants for sale. Accordingly, investors must carefully review the applicable warrant agreement for more information about the specific terms and conditions of these warrants before investing in us. In addition, please carefully review the information provided in the applicable prospectus supplement, which contains additional information that is important for you to consider in evaluating an investment in our securities.

DESCRIPTION OF RIGHTS

We may issue rights to our stockholders to purchase shares of our Common Stock or preferred stock described in this prospectus. We may offer rights separately or together with one or more additional rights, preferred stock, Common Stock, warrants or any combination of those securities in the form of units, as described in the applicable prospectus supplement. Each series of rights will be issued under a separate rights agreement to be entered into between us and a bank or trust company, as rights agent. The rights agent for any rights we offer will be set forth in the applicable prospectus supplement. The rights agent will act solely as our agent in connection with the certificates relating to the rights of the series of certificates and will not assume any obligation or relationship of agency or trust for or with any holders of rights certificates or beneficial owners of rights. The following description sets forth certain general terms and provisions of the rights to which any prospectus supplement may relate. The particular terms of the rights to which any prospectus supplement may relate and the extent, if any, to which the general provisions may apply to the rights so offered will be described in the applicable prospectus supplement. To the extent that any particular terms of the rights, rights agreement or rights certificates described in a prospectus supplement differ from any of the terms described below, then the terms described below will be deemed to have been superseded by that prospectus supplement. We encourage you to read the applicable rights agreement and rights certificate for additional information before you decide whether to purchase any of our rights.

The prospectus supplement relating to any rights that we offer will include specific terms relating to the offering, including, among other matters:

If less than all of the rights issued in any rights offering are exercised, we may offer any unsubscribed securities directly to persons other than stockholders, to or through agents, underwriters or dealers or through a combination of such methods, including pursuant to standby arrangements, as described in the applicable prospectus supplement. In connection with any rights offering, we may enter into a standby underwriting or other arrangement with one or more underwriters or other persons pursuant to which such underwriters or other persons would purchase any offered securities remaining unsubscribed for after such rights offering.

DESCRIPTION OF UNITS

We may issue units consisting of any combination of the other types of securities offered under this prospectus in one or more series. We may evidence each series of units by unit certificates that we will issue under a separate agreement. We may enter into unit agreements with a unit agent. We will indicate the name and address of the unit agent in the applicable prospectus supplement relating to a particular series of units.

The following description, together with the additional information included in any applicable prospectus supplement, summarizes the general features of the units that we may offer under this prospectus. You should read any prospectus supplement and any free writing prospectus that we may authorize to be provided to you related to the series of units being offered, as well as the complete unit agreements that contain the terms of the units. Specific unit agreements will contain additional important terms and provisions and we will file as an exhibit to the registration statement of which this prospectus is a part, or will incorporate by reference from another report that we file with the SEC, the form of each unit agreement relating to units offered under this prospectus.

If we offer any units, certain terms of that series of units will be described in the applicable prospectus supplement, including, without limitation, the following, as applicable:

分銷計劃

我們可能通過包銷公開發行、協商交易、大宗交易或上述方法的組合，或通過經銷商或交易商、代理商和/或直接向一個或多個購買者銷售證券。證券可能在一個或多個交易中分拆出售:

每次我們賣出本招股說明書所涵蓋的證券，我們將提供一份或多份招股說明書補充資料，其中將描述分銷方法，並規定該證券的發行條件，包括證券的發行價格和我們的獲利（如適用）。

本募股說明書提供的證券購買要約可以直接徵求。代理可以被指定以不時地徵求購買證券的要約。參與證券的發行或銷售的任何代理將在募股說明書補充中進行披露。

如果在發行本募股說明書中所募集的證券的銷售中使用了經銷商，則經銷商將作爲本身出售這些證券。經銷商可能會以不同的價格向公衆轉售證券，由經銷商決定。

如果在本招股說明書的發售過程中使用承銷商，將在發售時與承銷商簽訂一份承銷協議，並且任何承銷商的名稱將在承銷商在發售證券給公衆時所使用的招股說明書補充中提供。與發售證券相關的我們或者由承銷商充當代理人購買證券的買方可能會以承銷折扣或佣金的形式對承銷商進行補償。承銷商可能將證券銷售給或通過經銷商，那些經銷商可能會從承銷商和/或購買者那裏以折扣、讓步或佣金的形式獲得補償，他們可能以代理人的身份行事。除非在招股說明書補充中另有說明，代理人將以最大努力的原則行事，並且經銷商將以自營方式購買證券，然後按經銷商確定的不同價格再次轉售證券。

有關證券發行所支付給承銷商、經銷商或代理商的任何補償，以及承銷商向參與的經銷商提供的任何折扣、優惠或佣金將在適用的招股說明書中提供。參與證券發行的承銷商、經銷商和代理商可能被視爲《1933年證券法》及其修訂案的含義中的承銷商，他們所獲得的折扣和佣金以及他們在轉售證券時所獲得的利潤可能被視爲承銷折扣和佣金。我們可能會與承銷商、經銷商和代理商簽訂協議，對其在《證券法》下的民事責任進行賠償，或者對他們可能需要支付的款項進行貢獻，並對這些人支付某些費用。

任何普通股都將在納斯達克資本市場上市，但任何其他證券可能會或可能不會在全國證券交易所上市。爲了促進證券的發行，參與發行的某些人可能會進行穩定、維持或以其他方式影響證券價格的交易。這可能包括超額配售或賣空榜交易，即發行參與人出售的證券數量超過他們購買的證券數量。在這種情況下，這些人將通過在開放市場上購買或行使其超額配售選擇權來償還超額配售或開空倉位。此外，這些人可能通過在開放市場上競標或購買證券或對經銷商允許出售佣金進行罰款競標來穩定或維持證券價格，如果他們出售的證券與穩定交易相關地回購，允許給予他們的銷售佣金可以收回。這些交易的效果可能是在開放市場上穩定或維持證券的市場價格高於否則可能在開放市場上存在的價格水平。這些交易可以隨時終止。

我們可能根據證券法第415(a)(4)條的規定，參與市場現有交易市場的安排。

此外，我們可能與第三方進行衍生交易，或在私下協商交易中向第三方出售未包含在本招股說明書中的證券。如果適用的招股說明書如此指示，在這些衍生品中，第三方可能會出售在本招股說明書和適用的招股說明書中包含的證券，包括在空頭銷售交易中。如果是這樣，在進行這些銷售或關閉與之相關的任何股票借貸開放方向之前，第三方可能會使用我們或其他人抵押或借入的證券來結算這些銷售，並可能使用從我們收到的證券來結算這些衍生品與之相關的任何股票的開放借貸。進行此類銷售交易的第三方將成爲承銷商，如未在本招股說明書中標明，將在適用的招股說明書中（或後期有效的修正案中）列明。此外，我們可能會以另一種方法向財務機構或其他第三方貸款或抵押證券，後者可以使用本招股說明書和適用的招股說明書進行空頭銷售。這樣的金融機構或其他第三方可能會將其經濟空頭頭寸轉移給我們證券或與我們證券有關的其他證券的投資者，或與其他證券的同時發行相關聯的證券。

我們不對上述交易可能對證券價格產生的任何影響的方向或程度作出任何陳述或預測。此外，我們不保證承銷商會進行此類交易，也不保證一旦開始進行此類交易，就不會在沒有通知的情況下終止。

在任何特定的發行中鎖定的條款將在適用的代號說明書中描述。

爲了遵守適用州證券法律，本招股書所提供的證券，如有必要，在這些司法轄區僅可通過已註冊或持牌經紀商或經銷商出售。另外，除非在適用州登記或符合銷售資格或已獲得豁免登記或資格要求並進行了遵守，證券可能無法在某些州出售。

承銷商、經銷商和代理商在一般業務活動中可能與我們進行交易或爲我們提供服務，以獲得報酬。

法律事項。

Lucosky Brookman LLP位於新澤西州伍德布里奇，將就此處所提供的證券的發行和銷售相關的某些法律事項給予意見，代表SRm娛樂公司。我們或任何承銷商、經銷商或代理商可能還需要由我們在適用的招股說明書補充中指定的律師對其他法律事項給予意見。

可獲取更多信息的地方

截至2023年12月31日和2022年，我們的綜合資產負債表，以及相關的綜合損益表、股東權益（赤字）和現金流量表，已經由獨立註冊的會計師事務所M&k CPAS, PLLC進行了審計，其報告已作爲參考並依賴於該公司的會計和審計專家意見。

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普通股份的股票

SRM 娛樂，公司。

招股書補充資料

2024年10月21日