SEC Comment Letter 0000000000-22-013457 to Sphere Entertainment Co. (SPHR)
Sphere Entertainment Co.
Date: Dec. 14, 2022 · CIK: 0001795250 · Accession: 0000000000-22-013457
AI Filing Summary & Sentiment
File numbers found in text: 001-39245
Show Raw Text
United States securities and exchange commission logo
December 14, 2022
David Byrnes
Executive Vice President and Chief Financial Officer
Madison Square Garden Entertainment Corp.
Two Penn Plaza
New York, NY 10121
Re:Madison Square Garden Entertainment Corp.
Form 10-K for Fiscal Year Ended June 30, 2022
Filed August 19, 2022
File No. 001-39245
Dear David Byrnes:
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