December 20, 2018

Mark Kowal
Chief Accounting Officer
World Wrestling Entertainment, Inc.
1241 East Main Street
Stamford, CT 06902

       Re: World Wrestling Entertainment, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2017
           Filed February 8, 2018
           Form 10-Q for Fiscal Quarter Ended September 30, 2018
           Filed October 25, 2018
           File No. 001-16131

Dear Mr. Kowal:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2017

General

1.    You state on page 3 that your WWE Network "is available in all
international markets
      other than embargoed countries." However, it appears from your website
that your
      programs are broadcast by OSN in Syria and Sudan. Syria and Sudan are
designated by
      the State Department as state sponsors of terrorism, and are subject to
U.S. economic
      sanctions and/or export controls. You do not include disclosure about
contacts with those
      countries. Please describe to us the nature and extent of any past,
current or anticipated
      contacts with Syria and Sudan, including their governments, whether
through distribution
      channels or other direct or indirect arrangements.
 Mark Kowal
World Wrestling Entertainment, Inc.
December 20, 2018
Page 2
Form 10-Q for Fiscal Quarter Ended September 30, 2018

MD&A
Results of Operations, page 32

2.       We note that you present Adjusted OIBDA as a measure of segment
performance and that
         you also present it on a consolidated basis on page 34. Please
reconcile consolidated
         Adjusted OIBDA to the most directly comparable GAAP measure. Refer to
         Item 10(e)(1)(i)(B) of Regulation S-K. In this regard, you disclose
both that operating
         income is the most directly comparable GAAP financial measure and that
Adjusted
         OIBDA provides a meaningful representation of operating cash flows. If
considered both
         a performance and a liquidity measure, consolidated Adjusted OBIDA
should be
         reconciled to both net income and operating cash flows, respectively.
Refer to Question
         102.06 of the Non-GAAP Financial Measures C&DI's. Please advise and
revise, as
         appropriate.
       In closing, 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.

       You may contact Theresa Brillant at 202-551-3307 or Lyn Shenk at
202-551-3380 with
any questions.



FirstName LastNameMark Kowal                                Sincerely,
Comapany NameWorld Wrestling Entertainment, Inc.
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Corporation Finance
December 20, 2018 Page 2                                    Office of
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