SEC Comment Letter 0000000000-24-005993 to Sinclair, Inc. (SBGI) (CIK 0001971213) (SBGI)
Sinclair, Inc. (SBGI) (CIK 0001971213)
Date: May 23, 2024 · CIK: 0001971213 · Accession: 0000000000-24-005993
AI Filing Summary & Sentiment
File numbers found in text: 333-271072
Letter
United States securities and exchange commission logo May 23, 2024 Lucy Rutishauser Chief Financial Officer Sinclair, Inc. 10706 Beaver Dam Road Hunt Valley , MD 21030 Re:Sinclair, Inc. Form 10-K for the fiscal year ended December 31, 2023 Form 10-Q for the quarterly period ended March 31, 2024 File No. 333-271072 Dear Lucy Rutishauser: We have reviewed your May 8, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 24, 2024 letter. Form 10-Q for the quarterly period ended March 31, 2024 Notes to Unaudited Consolidated Financial Statements Nature of Operations and Summary of Significant Accounting Policies Income Taxes, page 15 1.We refer to your $7.5 million correcting adjustment. Please provide us with more detail about the adjustment and how you determined it was immaterial based on guidance in SAB 99. Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Sincerely,
FirstName LastNameLucy Rutishauser Comapany NameSinclair, Inc. May 23, 2024 Page 2 FirstName LastName Lucy Rutishauser Sinclair, Inc. May 23, 2024 Page 2 Division of Corporation Finance Office of Technology
Show Raw Text
United States securities and exchange commission logo
May 23, 2024
Lucy Rutishauser
Chief Financial Officer
Sinclair, Inc.
10706 Beaver Dam Road
Hunt Valley , MD 21030
Re:Sinclair, Inc.
Form 10-K for the fiscal year ended December 31, 2023
Form 10-Q for the quarterly period ended March 31, 2024
File No. 333-271072
Dear Lucy Rutishauser:
We have reviewed your May 8, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our April 24,
2024 letter.
Form 10-Q for the quarterly period ended March 31, 2024
Notes to Unaudited Consolidated Financial Statements
Nature of Operations and Summary of Significant Accounting Policies
Income Taxes, page 15
1.We refer to your $7.5 million correcting adjustment. Please provide us with more detail
about the adjustment and how you determined it was immaterial based on guidance in
SAB 99.
Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at 202-551-3361 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
FirstName LastNameLucy Rutishauser
Comapany NameSinclair, Inc.
May 23, 2024 Page 2
FirstName LastName
Lucy Rutishauser
Sinclair, Inc.
May 23, 2024
Page 2
Division of Corporation Finance
Office of Technology