SEC Comment Letter for National CineMedia, Inc. (NCMI) (CIK 0001377630) (NCMI) — May 7, 2013
National CineMedia, Inc. (NCMI) (CIK 0001377630)
Date: May 7, 2013 · CIK: 0001377630 · Accession: 0000000000-13-025101
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May 7 , 2013 Via E-mail Kurt C. Hall President, Chief Executive Officer and Chairman National Cine Media, Inc. 9110 East Nichols Avenue, Suite 200 Centennial, CO 80112 Re: National Cine Media, Inc. Form 10-K for Fiscal Year Ended December 27, 2012 Filed February 22 , 2013 File No. 1-33296 Dear Mr. Hall: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director