SEC Comment Letter for Live Nation Entertainment, Inc. (LYV) (CIK 0001335258) (LYV) — Sep 24, 2018
Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)
Date: Sept. 24, 2018 · CIK: 0001335258 · Accession: 0000000000-18-030014
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File numbers found in text: 001-32601
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September 24, 2018
Kathy 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, 2017
Filed on February 27, 2018
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,
Division of Corporation Finance
Office of Transportation and Leisure