SEC Comment Letter 0000000000-23-006424 to Madison Square Garden Entertainment Corp. (MSGE)
Madison Square Garden Entertainment Corp.
Date: June 14, 2023 · CIK: 0001952073 · Accession: 0000000000-23-006424
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo June 14, 2023 David Byrnes Executive Vice President and Chief Financial Officer Madison Square Garden Entertainment Corp. Two Pennsylvania Plaza New York, New York 10121 Re:Madison Square Garden Entertainment Corp. Draft Registration Statement on Form S-1 Submitted June 8, 2023 CIK No. 0001952073 Dear David Byrnes: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jennie Beysolow at 202-551-8108 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert Downes
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United States securities and exchange commission logo
June 14, 2023
David Byrnes
Executive Vice President and Chief Financial Officer
Madison Square Garden Entertainment Corp.
Two Pennsylvania Plaza
New York, New York 10121
Re:Madison Square Garden Entertainment Corp.
Draft Registration Statement on Form S-1
Submitted June 8, 2023
CIK No. 0001952073
Dear David Byrnes:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Jennie Beysolow at 202-551-8108 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert Downes