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SEC Comment Letter for Live Nation Entertainment, Inc. (LYV) (CIK 0001335258) (LYV) — Feb 5, 2024

Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)
Date: Feb. 5, 2024 · CIK: 0001335258 · Accession: 0000000000-24-001369

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Document Type
Confidence
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Reasoning

File numbers found in text: 001-32601

Date
February 5, 2024
Author
Brian Capo
Form
UPLOAD
Company
Live Nation Entertainment, Inc. (LYV) (CIK 0001335258)

Letter

United States securities and exchange commission logo February 5, 2024 Brian Capo Chief Accounting Officer Live Nation Entertainment, Inc. 9348 Civic Center Drive Beverly Hills, CA 90210 Re:Live Nation Entertainment, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-32601 Dear Brian Capo: 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 Trade & Services

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United States securities and exchange commission logo
February 5, 2024
Brian Capo
Chief Accounting Officer
Live Nation Entertainment, Inc.
9348 Civic Center Drive
Beverly Hills, CA 90210
Re:Live Nation Entertainment, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-32601
Dear Brian Capo:
            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 Trade & Services