SEC Comment Letter for Live Nation Entertainment, Inc. (LYV) (CIK 0001335258) (LYV) — May 16, 2017
Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)
Date: May 16, 2017 · CIK: 0001335258 · Accession: 0000000000-17-017121
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Mail Stop 3561 May 1 5, 2017 Kathy Willard Chief Financial Officer Live Nation Entertainment, Inc. 9348 Civic Center Drive Beverly Hills, California 90210 Re: Live Nation Entertainment , Inc. Form 10-K for the Year Ended December 31, 2016 File No. 001 -32601 Dear Ms. Willard : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ Andrew Mew For Melissa Raminpour Branch Chief Office of Transportation and Leisure