SEC Company Response from FOX ENTERTAINMENT GROUP INC (CIK 0001068002) — Dec 8, 2004
FOX ENTERTAINMENT GROUP INC (CIK 0001068002)
Date: Dec. 8, 2004 · CIK: 0001068002 · Accession: 0001193125-04-209687
AI Filing Summary & Sentiment
Letter
VIA EDGAR AND FAX Division of Corporation Finance Securities and Exchange Commission Re: Fox Entertainment Group, Inc. Form 10-K for the year ended June 30, 2004 Form 8-K filed November 3, 2004 Commission File Number 1-14595
Dear Mr. Fay:
This letter supplements an initial response dated December 2, 2004 on behalf of Fox Entertainment Group, Inc. (the “Company”). Capitalized terms used in this letter are defined as in the December 2 letter.
Please be advised that the December 2 letter included a typographical error in our response to Comment 2(c) regarding the “Gain on the sale of XM Satellite Radio Holdings, Inc.” In the first sentence of our response, we mistakenly reported that “In the quarter ended March 31, 2004, DTV sold approximately 15,000,000 shares of XM Satellite Radio Holdings, Inc. (“XM”), resulting in an after tax-gain to DTV of $238 million.” We hereby correct our response to state that “In the quarter ended March 31, 2004, DTV sold approximately 19,000,000 shares of XM Satellite Radio Holdings, Inc. (“XM”), resulting in an after tax-gain to DTV of $238 million.”
If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to call me at (212) 918-8270.
Very truly yours,
/s/ Amy Bowerman Freed
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CORRESP 1 filename1.htm SEC Correspondence 875 THIRD AVENUE NEW YORK, NY 10022 TEL (212) 918-3000 FAX (212) 918-3100 WWW.HHLAW.COM December 8, 2004 VIA EDGAR AND FAX Mr. Michael Fay Branch Chief Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549-0305 Re: Fox Entertainment Group, Inc. Form 10-K for the year ended June 30, 2004 Form 8-K filed November 3, 2004 Commission File Number 1-14595 Dear Mr. Fay: This letter supplements an initial response dated December 2, 2004 on behalf of Fox Entertainment Group, Inc. (the “Company”). Capitalized terms used in this letter are defined as in the December 2 letter. Please be advised that the December 2 letter included a typographical error in our response to Comment 2(c) regarding the “Gain on the sale of XM Satellite Radio Holdings, Inc.” In the first sentence of our response, we mistakenly reported that “In the quarter ended March 31, 2004, DTV sold approximately 15,000,000 shares of XM Satellite Radio Holdings, Inc. (“XM”), resulting in an after tax-gain to DTV of $238 million.” We hereby correct our response to state that “In the quarter ended March 31, 2004, DTV sold approximately 19,000,000 shares of XM Satellite Radio Holdings, Inc. (“XM”), resulting in an after tax-gain to DTV of $238 million.” If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to call me at (212) 918-8270. Very truly yours, /s/ Amy Bowerman Freed Amy Bowerman Freed Cc: Mr. Doug Jones, Securities and Exchange Commission Mr. Jim Campbell, Securities and Exchange Commission Mr. David F. DeVoe, Fox Entertainment Group Mr. Arthur M. Siskind, Fox Entertainment Group Mr. John P. Nallen, Fox Entertainment Group Mr. Ian M. Eddleston, Ernst & Young, LLP Mr. Lewis Kramer, Ernst & Young, LLP 2