SecProbe.io

April 25 , 2016

Via E-mail
Mr. Andrew Kahn, Esq.
Associate West Coast Counsel
IATSE
10045 Riverside Dr.
Toluca Lake CA 91602

Re: Live Nation Entertainment, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed April 21 , 2016  by IATSE and Mr. Neil G luckman
File No.  001-32601

Dear Mr. Kahn :

We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please respond to this letter by amending your filing, by providing the requested
information, or by advising us when you will provide the requested response.  If you do not
believe our comments apply to your facts a nd circumstances or do not believe an amendment is
appropriate, please  tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to these comments, we may have additional comments.

Live Nation Should Not Maintain a Poison Pill…, page 1

1. Please provide support for the assertions that:

 the vast majority of publ ic companies do not have pills
 the majority of S&P 500 companies had pills at one point but most have abandoned
them
 the majority of share holder resolutions against pills in recent years  have received
majority support

Mr. Andrew Kahn, Esq.
IATSE
April 25 , 2016
Page 2
 Severance Pay for Quitting Over Ego or Personal Issues, page 3

2. We note the statement that t he rank -and-file employees of Live Nation would not
consider asking for severance p ayments such as those described.  Please provide support
for this assertion.

3. We note the statement that “ These agreements send the wrong message to the Live
Nation workforce. ”  Please characterize this statement as your belief.

Information on Participants, page 4

4. Please revise the next -to-last sentence in the first paragraph of this section to address the
say-on-pay proposal.

Form of Proxy

5. Please clarify that the boxes represent votes “for all ,” “against all”  and “against all
except,” or adv ise as to the meaning of these votes.   Please also clarify that this proposal
relates to the company nominees.

6. Please revise your proxy statement to specifically direct security holders to the
company’s proxy statement for information regarding the compan y nominees.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicab le Exchange Act rules require.  Since the filing persons  are in possession of
all facts relating to their disclosure, they are responsible for the accuracy and adequacy of t he
disclosures they have made.

In responding to our comments, please provide  a written statement from each filing
person acknowledging that:

 the filing person is responsible for the adequacy and accuracy of the disclosure in the
filing;

 staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

 the filing person may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the
United States.

Mr. Andrew Kahn, Esq.
IATSE
April 25 , 2016
Page 3
 You may contact me at (202) 551 -3503 if you have a ny questions regarding our
comments .

Sincerely,

/s/ David L. Orlic

David L. Orlic
Special Counsel
Office of Mergers and Acquisitions