SecProbe.io

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 April 7, 2025

Patrick O'Connell
Executive Vice President and Chief Financial Officer
AMC Networks Inc.
11 Penn Plaza
New York, NY 10001

 Re: AMC Networks Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2024
 File No. 001-35106
Dear Patrick O'Connell:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Notes to Consolidated Financial Statements
Note 12. Leases, page F-33

1. We note your disclosure that most of your leases do not provide an
implicit rate, so
 you use your incremental borrowing rate. Tell us how your determination
of the
 discount rate for your leases complies with the guidance in ASC
842-20-30-3. That is,
 even though your operating leases do not provide an implicit rate,
explain whether the
 rates implicit in any of your leases are readily determinable from
information
 provided in the lease.
Note 20. Segment Information, page F-44

2. You indicate that the chief operating decision maker ( CODM ) uses
segment
 adjusted operating income ( AOI ) as the measure of profit or loss
for your operating
 segments. We note you also present operating income for each reportable
segment.
 Tell us whether the CODM receives operating income for each reportable
segment
 and how it is used. If the CODM uses more than one measure of segment
profit or
 April 7, 2025
Page 2

 loss, such as operating income and AOI, explain what consideration you
gave to the
 guidance in ASC 280-10-50-28A, which indicates that at least one of the
reported
 segment profit or loss measures shall be that which management believes
is
 determined in accordance with the measurement principles most consistent
with those
 used in measuring the corresponding amounts in the consolidated
financial statements.
 In this regard, certain disclosures are required for each reported
measure of a
 segment s profit or loss. See ASC 280-10-50-28C.
3. Please revise future filings to reconcile the total of the reportable
segments amount
 for each measure of profit or loss to consolidated income before income
taxes. Refer
 to ASC 280-10-50-30(b) and ASC 280-10-50-28C. In this regard, the
reconciliation
 should include a single amount for the subtotal of the reportable
segments measures
 of profit or loss with a reconciliation of that amount to consolidated
income before
 income taxes. The segment note currently separates reconciling items
among the
 reportable segments and Corporate / Inter-segment eliminations category
and results
 in the presentation of an additional non-GAAP measure of consolidated
adjusted
 operating income.
4. Please tell us what consideration you gave to disclosing total assets
for each
 reportable segment, along with a reconciliation of the total of the
reportable segments
 assets to the Company s total consolidated assets, or disclosing why
such information
 is not available. Refer to ASC 280-10-50-22, 50-26, 50-30, and 50-31.
 In closing, 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.

 Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at
202-551-3488
with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
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