0001193125-20-095734.txt : 20200504 0001193125-20-095734.hdr.sgml : 20200504 20200402142455 ACCESSION NUMBER: 0001193125-20-095734 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MSG ENTERTAINMENT SPINCO, INC. CENTRAL INDEX KEY: 0001795250 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO PENNSYLVANIA PLAZA CITY: NEW YORK STATE: NY ZIP: 10121 BUSINESS PHONE: (212) 465-6000 MAIL ADDRESS: STREET 1: TWO PENNSYLVANIA PLAZA CITY: NEW YORK STATE: NY ZIP: 10121 FORMER COMPANY: FORMER CONFORMED NAME: MSG ENTERTAINMENT SPINCO, INC. DATE OF NAME CHANGE: 20191126 CORRESP 1 filename1.htm acceleration request

April 2, 2020

VIA EDGAR

Justin Dobbie

Legal Branch Chief

Office of Trade and Services

Division of Corporate Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-9303

 

Re:    MSG Entertainment Spinco, Inc.
Form 10-12B
File No. 001-39245

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, MSG Entertainment Spinco, Inc. (the “Company”) hereby respectfully requests that the effective date of its Registration Statement on Form 10 (Commission File No. 001-39245) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m., Eastern Time, on April 6, 2020, 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,

 

MSG ENTERTAINMENT SPINCO, INC.

By:   /s/ Philip D’Ambrosio
 

Name: Philip D’Ambrosio

Title:   Interim Chief Financial Officer, Treasurer and Secretary