SEC Comment Letter for AMC Networks Inc. (AMCX) (CIK 0001514991) (AMCX) — May 24, 2012
AMC Networks Inc. (AMCX) (CIK 0001514991)
Date: May 24, 2012 · CIK: 0001514991 · Accession: 0000000000-12-026985
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May 24, 201 2 Via e -mail: Mr. Sean Sullivan Chief Financial Officer AMC Networks , Inc. 11 Penn Plaza New York , New York 10001 Re: AMC Networks, Inc. Form 10-K for the fiscal year ended December 31, 201 1 Filed March 15, 201 2 File No. 1-35106 Dear Mr. Sullivan : 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 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spir gel Assistant D irector