SEC Comment Letter for Live Nation Entertainment, Inc. (LYV) (CIK 0001335258) (LYV) — May 15, 2013
Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)
Date: May 15, 2013 · CIK: 0001335258 · Accession: 0000000000-13-026847
AI Filing Summary & Sentiment
File numbers found in text: 001-32601
Letter
May 15 , 2013 Via E-Mail Ms. Elizabeth Katheleen Willard Chief Financial Officer Live Nation Entertainment, Inc. 9348 Civic Center Drive Beverly Hills, CA 90210
Re: Live Nation Entertainment , Inc. Form 10-K for the year ended December 31, 2012 Filed February 2 6, 2013 File No. 001-32601
Dear Ms. Willard :
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 secur ities laws of the 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 req uire.
Sincerely,
/s/ Linda Cvrkel
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May 15 , 2013 Via E-Mail Ms. Elizabeth Katheleen Willard Chief Financial Officer Live Nation Entertainment, Inc. 9348 Civic Center Drive Beverly Hills, CA 90210 Re: Live Nation Entertainment , Inc. Form 10-K for the year ended December 31, 2012 Filed February 2 6, 2013 File No. 001-32601 Dear Ms. Willard : 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 secur ities laws of the 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 req uire. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief