SEC Comment Letter 0000000000-23-010104 to Madison Square Garden Entertainment Corp. (MSGE)
Madison Square Garden Entertainment Corp.
Date: Sept. 13, 2023 · CIK: 0001952073 · Accession: 0000000000-23-010104
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo September 12, 2023 David Byrnes 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 September 7, 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 Rucha Pandit at 202-551-6022 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
September 12, 2023
David Byrnes
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 September 7, 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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert Downes