SEC Comment Letter 0000000000-23-005457 to STARZ ENTERTAINMENT CORP /CN/ (STRZ)
STARZ ENTERTAINMENT CORP /CN/
Date: May 23, 2023 · CIK: 0000929351 · Accession: 0000000000-23-005457
AI Filing Summary & Sentiment
File numbers found in text: 001-14880
Letter
United States securities and exchange commission logo May 23, 2023 James Barge Chief Financial Officer Lions Gate Entertainment Corp. 250 Howe Street, 20th Floor Vancouver, British Columbia V6C 3R8 Re:Lions Gate Entertainment Corp. Form 10-K for Fiscal Year Ended March 31, 2022 Filed May 26, 2022 Item 2.02 Form 8-K dated February 9, 2023 Response dated April 6, 2023 File No. 001-14880 Dear James Barge : We have reviewed your April 6, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to our comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 29, 2023 letter. Item 2.02 Form 8-K dated February 9, 2023 Exhibit 99.1 Reconciliation of Net Income (Loss) Attributable to Lions Gate Entertainment Corp. Shareholders..., page 18 1.We read your response to comment 2 and continue to believe that your non-GAAP adjustment to remove the effects of the deferred tax asset valuation allowance results in individually-tailored accounting. Please remove this adjustment from Adjusted Net Income (Loss) Attributable to Lions Gate Entertainment Corp. Shareholders. Refer to Question 100.04 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations.
FirstName LastNameJames Barge Comapany NameLions Gate Entertainment Corp. May 23, 2023 Page 2 FirstName LastName James Barge Lions Gate Entertainment Corp. May 23, 2023 Page 2
You may contact Suying Li at (202) 551-3335 or Rufus Decker at (202) 551-3769 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
May 23, 2023
James Barge
Chief Financial Officer
Lions Gate Entertainment Corp.
250 Howe Street, 20th Floor
Vancouver, British Columbia V6C 3R8
Re:Lions Gate Entertainment Corp.
Form 10-K for Fiscal Year Ended March 31, 2022
Filed May 26, 2022
Item 2.02 Form 8-K dated February 9, 2023
Response dated April 6, 2023
File No. 001-14880
Dear James Barge :
We have reviewed your April 6, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to our comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to our comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
March 29, 2023 letter.
Item 2.02 Form 8-K dated February 9, 2023
Exhibit 99.1
Reconciliation of Net Income (Loss) Attributable to Lions Gate Entertainment Corp.
Shareholders..., page 18
1.We read your response to comment 2 and continue to believe that your non-GAAP
adjustment to remove the effects of the deferred tax asset valuation allowance results in
individually-tailored accounting. Please remove this adjustment from Adjusted Net
Income (Loss) Attributable to Lions Gate Entertainment Corp. Shareholders. Refer to
Question 100.04 of the Non-GAAP Financial Measures Compliance and Disclosure
Interpretations.
FirstName LastNameJames Barge
Comapany NameLions Gate Entertainment Corp.
May 23, 2023 Page 2
FirstName LastName
James Barge
Lions Gate Entertainment Corp.
May 23, 2023
Page 2
You may contact Suying Li at (202) 551-3335 or Rufus Decker at (202) 551-3769 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services