SEC Comment Letter for Madison Square Garden Sports Corp. (MSGS) (CIK 0001636519) (MSGK) — Sep 15, 2015
Madison Square Garden Sports Corp. (MSGS) (CIK 0001636519)
Date: Sept. 15, 2015 · CIK: 0001636519 · Accession: 0000000000-15-045735
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File numbers found in text: 001-36900
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Mail Stop 3561 September 1 5, 2015 David O’Connor Chief Executive Officer MSG Spinco, Inc. Two Pennsylvania Plaza New York, NY 10121 Re: MSG Spinco, Inc. Form 10-12B Filed March 27, 2015 File No. 001-36900 Dear O’Connor : 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 adequ acy 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/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure cc: John Mead Sullivan & Cromwell LLP