SEC Comment Letter for Sphere Entertainment Co. (SPHR) (CIK 0001795250) (SPHR) — Apr 7, 2020
Sphere Entertainment Co. (SPHR) (CIK 0001795250)
Date: April 7, 2020 · CIK: 0001795250 · Accession: 0000000000-20-002986
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File numbers found in text: 001-39245
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April 6, 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 10-12B
Filed March 6, 2020
File No. 001-39245
Dear Mr. Dolan:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert W. Downes, Esq.