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SEC Comment Letter for National CineMedia, Inc. (NCMI) (CIK 0001377630) (NCMI) — Jul 22, 2016

National CineMedia, Inc. (NCMI) (CIK 0001377630)
Date: July 22, 2016 · CIK: 0001377630 · Accession: 0000000000-16-085397

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 22, 2016
Author
/s/ Robert S. Littlepage, for
Form
UPLOAD
Company
National CineMedia, Inc. (NCMI) (CIK 0001377630)

Letter

Mail Stop 3720 July 22, 2016 David J. Oddo Senior Vice President, Finance and Principal Financial Officer National CineMedia, Inc. 9110 East Nichols Avenue, Suite 200 Centennial, CO 80112 -3405

Re: National CineMedia, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed February 26, 2016 File No. 001 -33296

Dear Mr. Oddo :

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 u nder the federal securities laws of the 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert S. Littlepage, for

Show Raw Text
Mail Stop 3720

July 22, 2016

David J. Oddo
Senior Vice President, Finance and Principal Financial Officer
National CineMedia, Inc.
9110 East Nichols Avenue, Suite 200
Centennial, CO  80112 -3405

Re: National CineMedia, Inc.
 Form 10 -K for Fiscal Year Ended December 31, 2015
Filed February 26, 2016
File No. 001 -33296

Dear Mr. Oddo :

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 u nder the
federal securities laws of the 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 includes the
information the Securities Exchange Act of 1934 and all  applicable rules require.

Sincerely,

 /s/ Robert S. Littlepage, for

Carlos Pacho
Senior Assistant Chief Accountant
AD Office 11 – Telecommunications