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                             September 12, 2023

       David Byrnes
       Chief Financial Officer
       Madison Square Garden Entertainment Corp.
       Two Pennsylvania Plaza
       New York, New York 10121

                                                        Re: Madison Square
Garden Entertainment Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted September
7, 2023
                                                            CIK No. 0001952073

       Dear David Byrnes:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. 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.

                                                        Please contact Rucha
Pandit at 202-551-6022 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Trade & Services
       cc:                                              Robert Downes