SEC Comment Letter for LIONS GATE ENTERTAINMENT (STRZ) — Feb 2, 2012
LIONS GATE ENTERTAINMENT CORP /CN/ (STRZ, LGF-A, LGF-B) (CIK 0000929351)
Date: Feb. 2, 2012 · CIK: 0000929351 · Accession: 0000000000-12-005836
AI Filing Summary & Sentiment
File numbers found in text: 001-14880
Letter
February 2, 2012 Via E-Mail Mr. James Keegan Chief Financial Officer Lions Gate Entertainment Corp. 1055 West Hastings Street, Suite 2200 Vancouver, British Columbia V6E 2E9 Re: Lions Gate Entertainment Corp. Form 10-K for the year ended March 31, 2011 Filed May 31, 2011 File No. 001-14880
Dear Mr. Keegan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief
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February 2, 2012 Via E-Mail Mr. James Keegan Chief Financial Officer Lions Gate Entertainment Corp. 1055 West Hastings Street, Suite 2200 Vancouver, British Columbia V6E 2E9 Re: Lions Gate Entertainment Corp. Form 10-K for the year ended March 31, 2011 Filed May 31, 2011 File No. 001-14880 Dear Mr. Keegan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief