SEC Comment Letter for LIONS GATE ENTERTAINMENT (STRZ) — Jan 16, 2013
LIONS GATE ENTERTAINMENT CORP /CN/ (STRZ, LGF-A, LGF-B) (CIK 0000929351)
Date: Jan. 16, 2013 · CIK: 0000929351 · Accession: 0000000000-13-002764
AI Filing Summary & Sentiment
File numbers found in text: 001-14880
Letter
January 16, 2013 Via E -mail 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/A for the fiscal year ended March 31, 201 2 Filed June 22 , 2012 File No. 001-14880
Dear Mr. Keegan :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules requir e.
Sincerely,
/s/ Linda Cvrkel
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January 16, 2013 Via E -mail 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/A for the fiscal year ended March 31, 201 2 Filed June 22 , 2012 File No. 001-14880 Dear Mr. Keegan : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules requir e. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief