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Correspondence 0001193125-23-170263 from Madison Square Garden Entertainment Corp. (MSGE)

Madison Square Garden Entertainment Corp.
Date: June 20, 2023 · CIK: 0001952073 · Accession: 0001193125-23-170263

AI Filing Summary & Sentiment

File numbers found in text: 333-272780

Date
June 20, 2023
Author
Not clearly detected
Form
CORRESP
Company
Madison Square Garden Entertainment Corp.

Letter

Re: Madison Square Garden Entertainment Corp.

June 20, 2023

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

Registration Statement on Form S-1 ( File No. 333-272780)

Acceleration Request

Requested Date: June 22, 2023

Requested Time: 4:15 p.m., Eastern Time

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join Madison Square Garden Entertainment Corp. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-272780) (the “Registration Statement”) to become effective on June 22, 2023, at 4:15 p.m., Eastern Standard Time, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we, as representatives of the several underwriters, will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

We, as representatives of the several underwriters, hereby confirm that we are, and the other participating underwriters have confirmed that they are, complying with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

Very truly yours,
BOFA SECURITIES, INC.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 June 20, 2023

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:
 Madison Square Garden Entertainment Corp.

Registration Statement on Form S-1 ( File
No. 333-272780)

 Acceleration Request

Requested Date: June 22, 2023

 Requested Time:
4:15 p.m., Eastern Time

 Ladies and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join Madison Square Garden Entertainment Corp. in requesting that the Securities
and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-272780) (the “Registration Statement”) to become effective on
June 22, 2023, at 4:15 p.m., Eastern Standard Time, or as soon as practicable thereafter.

 Pursuant to Rule 460 under the Act, please be advised that
we, as representatives of the several underwriters, will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the
Registration Statement.

 We, as representatives of the several underwriters, hereby confirm that we are, and the other participating underwriters have
confirmed that they are, complying with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

Very truly yours,

BOFA SECURITIES, INC.

By:

/s/ Mark Bush

Name: Mark Bush

Title: Managing Director

GOLDMAN SACHS & CO. LLC

By:

/s/ Rebecca Steinthal

Name: Rebecca Steinthal

Title: Managing Director

J.P. MORGAN SECURITIES LLC

By:

/s/ Ilana Foni

Name: Ilana Foni

Title: Executive Director

 [Signature page to Underwriters’ Acceleration Request]