0001104659-11-036673.txt : 20110817 0001104659-11-036673.hdr.sgml : 20110817 20110627195500 ACCESSION NUMBER: 0001104659-11-036673 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC ENTERTAINMENT INC CENTRAL INDEX KEY: 0000722077 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE THEATERS [7830] IRS NUMBER: 431304369 STATE OF INCORPORATION: DE FISCAL YEAR END: 0302 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 920 MAIN STREET STREET 2: N/A CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8162214000 MAIL ADDRESS: STREET 1: 920 MAIN STREET STREET 2: N/A CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN MULTI-CINEMA, INC. CENTRAL INDEX KEY: 0000780392 IRS NUMBER: 430908577 STATE OF INCORPORATION: MO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8162214000 MAIL ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN MULTI CINEMA, INC. DATE OF NAME CHANGE: 20100323 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN MULTI CINEMA INC DATE OF NAME CHANGE: 19970121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC ENTERTAINMENT INTERNATIONAL INC CENTRAL INDEX KEY: 0001032044 IRS NUMBER: 431625326 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 106 W. 14TH STREET, SUITE 1700 CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8162214000 MAIL ADDRESS: STREET 1: 106 W 14TH STREET STREET 2: SUITE 1700 CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Loews Citywalk Theatre CORP CENTRAL INDEX KEY: 0001322095 IRS NUMBER: 954760311 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 646-521-6000 MAIL ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCE AcquisitionSub, Inc. CENTRAL INDEX KEY: 0001322111 IRS NUMBER: 201408861 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 646-521-6000 MAIL ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCE Mexican Holdings, Inc. CENTRAL INDEX KEY: 0001322535 IRS NUMBER: 201386585 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 646-521-6000 MAIL ADDRESS: STREET 1: C/O MICHAEL POLITI STREET 2: 711 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC Card Processing Services, Inc. CENTRAL INDEX KEY: 0001360598 IRS NUMBER: 201879589 STATE OF INCORPORATION: AZ FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMC ENTERTAINMENT INC. STREET 2: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8162214000 MAIL ADDRESS: STREET 1: C/O AMC ENTERTAINMENT INC. STREET 2: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Club Cinema of Mazza, Inc. CENTRAL INDEX KEY: 0001360601 IRS NUMBER: 043465019 STATE OF INCORPORATION: DC FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMC ENTERTAINMENT INC. STREET 2: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8162214000 MAIL ADDRESS: STREET 1: C/O AMC ENTERTAINMENT INC. STREET 2: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC License Services, Inc. CENTRAL INDEX KEY: 0001466767 IRS NUMBER: 743233920 STATE OF INCORPORATION: KS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 816-221-4000 MAIL ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC ShowPlace Theatres, Inc. CENTRAL INDEX KEY: 0001496171 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 816-221-4000 MAIL ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMC ITD, INC. CENTRAL INDEX KEY: 0001507812 IRS NUMBER: 273094167 STATE OF INCORPORATION: KS FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 816-221-4000 MAIL ADDRESS: STREET 1: 920 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 CORRESP 1 filename1.htm

 

AMC ENTERTAINMENT INC.
920 Main Street
Kansas City, MO 64105

 

June 27, 2011

 

VIA EDGAR

 

Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549

 

AMC Entertainment Inc.

and the other Registrants (as defined below)

Registration Statement on Form S-4 (File No. 333-171819)

Registration Statement on Form S-1 (File No. 333-173042)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, AMC Entertainment Inc. (the “Company”) and certain of the Company’s subsidiaries set forth below (together with the Company, the “Registrants”), hereby request that the effective date of the above-captioned Registration Statements on Form S-4 and S-1 (the “Registration Statements”) be accelerated to June 29, 2011 at 12:00 p.m. Eastern time or as soon thereafter as may be practicable.

 

We understand that the staff of the Securities and Exchange Commission (the “Commission”) will consider this request as confirmation by each of the Registrants of its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the issuance of the securities covered by the Registration Statements. In connection with the foregoing, each of the Registrants represents and acknowledges that:

 

·                  should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 


 

·                  the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have any questions regarding the foregoing, please contact Tracey A. Zaccone (212-373-3085) or Benjamin A. Aronovitch (212-373-3575) of Paul, Weiss, Rifkind, Wharton & Garrison LLP.

 

 

Sincerely,

 

 

 

AMC Entertainment Inc.

 

AMC Card Processing Services, Inc.

 

AMC Entertainment International, Inc.

 

AMC License Services, Inc.

 

AMC ITD, Inc.

 

AMC ShowPlace Theatres, Inc.

 

American Multi-Cinema, Inc.

 

Club Cinema of Mazza, Inc.

 

LCE AcquisitionSub, Inc.

 

LCE Mexican Holdings, Inc.

 

Loews Citywalk Theatre Corporation

 

 

 

By:

/s/ Craig R. Ramsey

 

 

Name:

Craig R. Ramsey

 

 

Title:

Executive Vice President and

 

 

Chief Financial Officer

 

 

cc:

Tracey A. Zaccone, Esq.

 

Paul, Weiss, Rifkind, Wharton & Garrison LLP

 

 

2