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                               April 19, 2023

       Renee L. Wilm
       Chief Legal Officer & Chief Administrative Officer
       Atlanta Braves Holdings, Inc.
       12300 Liberty Boulevard
       Englewood, Colorado 80112

                                                        Re: Atlanta Braves
Holdings, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            April 6, 2023
                                                            File No. 333-268922

       Dear Renee L. Wilm:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our March
9, 2023 letter.

       Amendment No. 2 to Registration Statement on Form S-4 filed April 6,
2023

       Questions and Answers, page 15

   1.                                                   Please revise this
section to clarify that a receipt of the Ruling from the Internal Revenue
                                                        Service will not be
necessary to effect the Split-Off Transaction. In this regard, we note
                                                        that you had applied
for the Ruling from the IRS, but the Split-Off is no longer
                                                        conditioned on the
receipt of such Ruling.
 Renee L. Wilm
FirstName   LastNameRenee   L. Wilm
Atlanta Braves  Holdings, Inc.
Comapany
April       NameAtlanta Braves Holdings, Inc.
       19, 2023
April 219, 2023 Page 2
Page
FirstName LastName
Splitco Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations - Years Ended December 31, 2022 and 2021
Baseball revenue, page 175

2.       Referencing the bankruptcy proceeding filed by Diamond Sports Group in
March 2023
         and its potential impact on broadcast revenues for ANLBC, please
disclose if these
         uncertainties have had or that are reasonably likely to have a
material unfavorable impact
         on net sales or revenues or income from continuing operations. Refer
to Item
         303(b)(2)(ii) of Regulation S-K.
Item 21. Exhibits And Financial Statement Schedules, page II-3

3.       We note that exhibit 5.1 indicates that counsel will opine on your
Class A, Class B and
         Class C common stock. However, the registration statement and filing
fee table
         indicate that you are registering Series A, Series B and Series C
common stock. Revise to
         reconcile.
4.       Please have counsel remove the reference to "certain" U.S. federal
income tax
         consequences in your tax opinion filed as exhibit 8.1. Please also
revise to have counsel
         consent to all references to them in the prospectus, including under
the section entitled
         "Legal Matters." As a related matter, we note that exhibit 8.1
references the "conditions,
         limitations, assumptions and qualifications set forth in the
Registration Statements." In
         this regard, if counsel is providing a "long form" opinion, please
have counsel remove
         such qualifying language and include the assumptions and
qualifications in the
         opinion. Refer to Sections III.B, III.C.1 and IV of Staff Legal
Bulletin No. 19.
5.       We also note that your exhibit 8.1 tax opinion relies "upon the
statements and
         representations set forth in . . . the Malone Representation Letter."
Clarify whether
         counsel relied on the Malone Representation Letter for factual matters
discussed in the
         Registration Statement.
       You may contact Robert Shapiro at 202-551-3273 or Adam Phippen at
202-551-3336 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Brian Fetterolf at 202-551-6613 or Jennifer L  pez Molina at
202-551-3792 with any
other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:      Brophy Christensen