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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

AI Filing Summary & Sentiment

File numbers found in text: 001-32601

Date
September 24, 2018
Author
Not clearly detected
Form
UPLOAD
Company
Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)

Letter

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

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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