SEC Company Response from Sphere Entertainment Co. (SPHR) (CIK 0001795250) (SPHR) — Apr 2, 2020
Sphere Entertainment Co. (SPHR) (CIK 0001795250)
Date: April 2, 2020 · CIK: 0001795250 · Accession: 0001193125-20-095734
AI Filing Summary & Sentiment
File numbers found in text: 001-39245
Letter
acceleration request
April 2, 2020
VIA EDGAR
Justin Dobbie
Legal Branch Chief
Office of Trade and Services
Division of Corporate Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-9303
Re:
MSG Entertainment Spinco, Inc. Form 10-12B File No. 001-39245
Ladies and Gentlemen:
Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended (the “Act”), and Rule 12d1-2 promulgated thereunder, MSG Entertainment Spinco, Inc. (the “Company”) hereby respectfully requests that the effective date of its Registration Statement on Form 10 (Commission File No. 001-39245) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on April 6, 2020, or as soon thereafter as practicable.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company’s counsel, Robert W. Downes of Sullivan & Cromwell LLP, at (212) 558-4312, with written confirmation sent by facsimile to (212) 291-9043 and by mail, when practicable, to the address listed on the cover of the Registration Statement.
* * *
Sincerely,
MSG ENTERTAINMENT SPINCO, INC.
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CORRESP 1 filename1.htm acceleration request April 2, 2020 VIA EDGAR Justin Dobbie Legal Branch Chief Office of Trade and Services Division of Corporate Finance Securities and Exchange Commission 100 F. Street, N.E. Washington, D.C. 20549-9303 Re: MSG Entertainment Spinco, Inc. Form 10-12B File No. 001-39245 Ladies and Gentlemen: Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended (the “Act”), and Rule 12d1-2 promulgated thereunder, MSG Entertainment Spinco, Inc. (the “Company”) hereby respectfully requests that the effective date of its Registration Statement on Form 10 (Commission File No. 001-39245) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on April 6, 2020, or as soon thereafter as practicable. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Company’s counsel, Robert W. Downes of Sullivan & Cromwell LLP, at (212) 558-4312, with written confirmation sent by facsimile to (212) 291-9043 and by mail, when practicable, to the address listed on the cover of the Registration Statement. * * * Sincerely, MSG ENTERTAINMENT SPINCO, INC. By: /s/ Philip D’Ambrosio Name: Philip D’Ambrosio Title: Interim Chief Financial Officer, Treasurer and Secretary