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
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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