SEC Comment Letter for LIONS GATE ENTERTAINMENT (STRZ) — Mar 21, 2014

LIONS GATE ENTERTAINMENT CORP /CN/ (STRZ, LGF-A, LGF-B) (CIK 0000929351)
Date: March 21, 2014 · CIK: 0000929351 · Accession: 0000000000-14-014211

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AI Filing Summary & Sentiment

File numbers found in text: 001-14880

Date

March 31, 2013

Author

Not clearly detected

Form

UPLOAD

Company

LIONS GATE ENTERTAINMENT CORP /CN/ (STRZ, LGF-A, LGF-B) (CIK 0000929351)

Letter

March 21 , 2014 Via E-Mail Mr. James W. Barge Chief Financial Officer Lions Gate Entertainment Corp. 2700 Colorado Avenue Suite 5000 Santa Monica, CA 90404

Re: Lions Gate Entertainment Corp. Form 10-K for Fiscal Year E nded March 31, 2013 Filed May 30, 2013 File No. 001-14880

Dear Mr. Barge :

We have completed our review of your filing. 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 filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of t he United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerel y,

/s/ Linda Cvrkel

Linda Cvrkel Branch Chief

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March 21 , 2014

Via E-Mail
Mr. James W.  Barge
Chief  Financial  Officer
Lions Gate Entertainment Corp.
2700 Colorado Avenue
Suite 5000
Santa Monica, CA 90404

Re: Lions Gate Entertainment Corp.
 Form 10-K for Fiscal Year E nded March 31, 2013
Filed May 30, 2013
 File No.  001-14880

Dear  Mr. Barge :

We have completed our review of your filing.  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 filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of t he United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerel y,

        /s/ Linda Cvrkel

Linda Cvrkel
Branch Chief

SecProbe.io