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Correspondence 0001193125-23-088360 from Madison Square Garden Entertainment Corp. (MSGE)

Madison Square Garden Entertainment Corp.
Date: March 31, 2023 · CIK: 0001952073 · Accession: 0001193125-23-088360

AI Filing Summary & Sentiment

File numbers found in text: 001-41627

Date
March 31, 2023
Author
By
Form
CORRESP
Company
Madison Square Garden Entertainment Corp.

Letter

March 31, 2023

VIA EDGAR

Jennie Beysolow

Office of Trade and Services

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-9303

Re:

MSGE Spinco, Inc. Form 10-12B File No. 001-41627

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, MSGE Spinco, Inc. (the “Company”) hereby respectfully requests that the effective date of its Registration Statement on Form 10 (Commission File No. 001-41627) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on April 3, 2023, 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,
MSGE SPINCO, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 March 31, 2023

VIA EDGAR

 Jennie Beysolow

Office of Trade and Services

 Division of Corporation Finance

 Securities and Exchange Commission

 100 F. Street, N.E.

 Washington, D.C. 20549-9303

Re:

MSGE Spinco, Inc.
Form 10-12B
File No. 001-41627

 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, MSGE Spinco, Inc. (the “Company”) hereby respectfully requests that the effective date of its Registration Statement on Form 10 (Commission File No. 001-41627) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on April 3, 2023, 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,

MSGE SPINCO, INC.

 By

 /s/ David F. Byrnes

 Name:

 David F. Byrnes

 Title:

 Executive Vice President and Chief

Financial Officer