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SEC Comment Letter for IMAX CORP (IMAX) (CIK 0000921582) (IMAX) — Apr 17, 2024

IMAX CORP (IMAX) (CIK 0000921582)
Date: April 17, 2024 · CIK: 0000921582 · Accession: 0000000000-24-004218

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-35066

Date
April 17, 2024
Author
Natasha Fernandes
Form
UPLOAD
Company
IMAX CORP (IMAX) (CIK 0000921582)

Letter

United States securities and exchange commission logo April 17, 2024 Natasha Fernandes Chief Financial Officer IMAX CORP 902 Broadway, Floor 20 New York, NY 10010 Re:IMAX CORP Form 10-K for Fiscal Year Ended December 31, 2023color:white;"_ File No. 001-35066 Dear Natasha Fernandes: We have completed our review of your filings. 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 Industrial Applications and Services

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United States securities and exchange commission logo
April 17, 2024
Natasha Fernandes
Chief Financial Officer
IMAX CORP
902 Broadway, Floor 20
New York, NY 10010
Re:IMAX CORP
Form 10-K for Fiscal Year Ended December 31, 2023color:white;"_
File No. 001-35066
Dear Natasha Fernandes:
            We have completed our review of your filings. 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 Industrial Applications and
Services