Correspondence 0001193125-23-170259 from Madison Square Garden Entertainment Corp. (MSGE)
Madison Square Garden Entertainment Corp.
Date: June 20, 2023 · CIK: 0001952073 · Accession: 0001193125-23-170259
AI Filing Summary & Sentiment
File numbers found in text: 333-272780
Letter
[Madison Square Garden Entertainment Corp. Letterhead]
June 20, 2023
Via EDGAR
Securities and Exchange Commission,
Division of Corporation Finance,
Office of Trade and Services,
100 F Street, N.E.,
Washington, D.C. 20549-9303.
Attention:
Jennie Beysolow
Re:
Acceleration Request for Madison Square Garden Entertainment Corp.
Registration Statement on Form S-1 (File No. 333-272780)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Madison Square Garden Entertainment Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-272780 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:15 p.m., Eastern Time, on June 22, 2023, or as soon as practicable thereafter.
Please contact Robert W. Downes of Sullivan & Cromwell LLP via telephone at (212) 558-4312 or via e-mail at (downesr@sullcrom.com) with any questions and please notify him when this request for acceleration has been granted.
* * *
Very truly yours,
By
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CORRESP
[Madison Square Garden Entertainment Corp. Letterhead]
June 20, 2023
Via EDGAR
Securities and Exchange Commission,
Division of
Corporation Finance,
Office of Trade and Services,
100 F Street, N.E.,
Washington, D.C. 20549-9303.
Attention:
Jennie Beysolow
Re:
Acceleration Request for Madison Square Garden Entertainment Corp.
Registration Statement on Form S-1 (File No. 333-272780)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of
1933, as amended, Madison Square Garden Entertainment Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-272780 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:15 p.m., Eastern Time, on June 22, 2023, or as soon as
practicable thereafter.
Please contact Robert W. Downes of Sullivan & Cromwell LLP via telephone at (212) 558-4312 or via e-mail at (downesr@sullcrom.com) with any questions and please notify him when this request for acceleration has been granted.
* *
*
Very truly yours,
By
/s/ David F. Byrnes
Name:
David F. Byrnes
Title:
Executive Vice President and Chief Financial Officer
cc:
Robert W. Downes
(Sullivan & Cromwell LLP)