SEC Comment Letter for Sphere Entertainment Co. (SPHR) (CIK 0001795250) (SPHR) — Mar 13, 2020
Sphere Entertainment Co. (SPHR) (CIK 0001795250)
Date: March 13, 2020 · CIK: 0001795250 · Accession: 0000000000-20-002295
AI Filing Summary & Sentiment
File numbers found in text: 001-39245
Letter
March 13, 2020 James L. Dolan Chief Executive Officer MSG Entertainment Spinco, Inc. Two Pennsylvania Plaza New York, NY 10121 Re:MSG Entertainment Spinco, Inc. Registration Statement on Form 10 Filed March 6, 2020 File No. 001-39245 Dear Mr. Dolan: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Registration Statement on Form 10-12B General 1.Please revise your exhibit index notes to indicate that portions of the Exhibits 10.4, 10.5, 10.18, 10.19, 10.21, and 10.23 through 10.26 have been omitted. Refer to Item 601(b)(10) of Regulation S-K.
FirstName LastNameJames L. Dolan Comapany NameMSG Entertainment Spinco, Inc. March 13, 2020 Page 2 FirstName LastName James L. Dolan MSG Entertainment Spinco, Inc. March 13, 2020 Page 2 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. You may contact Scott Stringer at (202) 551-3272 or Lyn Shenk, Accounting Branch Chief, at (202) 551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or Justin Dobbie, Legal Branch Chief, at (202) 551-3469 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert W. Downes, Esq.
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March 13, 2020
James L. Dolan
Chief Executive Officer
MSG Entertainment Spinco, Inc.
Two Pennsylvania Plaza
New York, NY 10121
Re:MSG Entertainment Spinco, Inc.
Registration Statement on Form 10
Filed March 6, 2020
File No. 001-39245
Dear Mr. Dolan:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Registration Statement on Form 10-12B
General
1.Please revise your exhibit index notes to indicate that portions of the Exhibits 10.4, 10.5,
10.18, 10.19, 10.21, and 10.23 through 10.26 have been omitted. Refer to Item 601(b)(10)
of Regulation S-K.
FirstName LastNameJames L. Dolan
Comapany NameMSG Entertainment Spinco, Inc.
March 13, 2020 Page 2
FirstName LastName
James L. Dolan
MSG Entertainment Spinco, Inc.
March 13, 2020
Page 2
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.
You may contact Scott Stringer at (202) 551-3272 or Lyn Shenk, Accounting Branch
Chief, at (202) 551-3380 if you have questions regarding comments on the financial statements
and related matters. Please contact Tonya K. Aldave at (202) 551-3601 or Justin Dobbie, Legal
Branch Chief, at (202) 551-3469 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert W. Downes, Esq.