# EDGAR Filing Document

**Accession Number:** 0001952073
**File Stem:** 0001193125-23-076849
**Filing Date:** 2023-3
**Character Count:** 3551
**Document Hash:** f8145d0b6028bbc2cc25cabc30e75fb1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-076849.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001193125-23-076849

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230322

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MSGE Spinco, Inc.
- **CENTRAL INDEX KEY:** 0001952073
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **IRS NUMBER:** 920318813
- **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:** MSGE Spinco, Inc.
- **DATE OF NAME CHANGE:** 20221025

March 22, 2023

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-9303

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| | |
|:---|:---|
| Attention: | Jennie Beysolow<br> Donald Field<br> Suying Li<br> Lyn Shenk |
| Re: | MSGE Spinco, Inc.<br> Amendment No. 1 to Registration Statement on Form 10-12B<br> Filed March 10, 2023<br> File No. 001-41627 |

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Ladies and Gentlemen:

This letter responds to the comment letter (the "Comment Letter") from the Staff of the Securities and Exchange Commission (the "Commission"), dated March 20, 2023, concerning Amendment No. 1 to the Registration Statement on Form 10 (the "Form 10") of MSGE Spinco, Inc. (the "Company").

The following is the Company's response to the Comment Letter. As a result of the revisions to the Form 10, some page references have changed. The page references in the comments refer to page numbers of the Information Statement filed as Exhibit 99.1 to Amendment No. 1 the Form 10 as filed on March 10, 2023 and page references in the responses refer to page numbers in the copy of the Information Statement (the "Information Statement") filed as Exhibit 99.1 to Amendment No. 2 to the Form 10, as filed on March 22, 2023. All dollar amounts throughout the letter are in thousands unless specifically stated otherwise.

<u>Preliminary Information Statement</u> 

<u>Questions and Answers About the Distribution, page 19</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note that concurrently with the consummation of the Distribution, you expect to enter into a Delayed Draw Term Loan Credit Agreement with MSG Entertainment. Please revise to add a question and answer regarding this new loan agreement. In this regard, we note the loan is unsecured and will be to a related-party entity which is highly leveraged. Please discuss the associated risks and include a cross-reference to the applicable risk factor and new loan agreement disclosure.** 

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<u>Company Response</u>: In response to the Staff's comment, the Company has revised the disclosure on page 25 of the Information Statement.

\* \* \* \* \* \*

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Should any member of the Staff have any questions or comments with respect to the enclosed materials, please do not hesitate to contact Robert W. Downes at (212) 558-4312.

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| |
|:---|
|  Sincerely, |
|  /s/ David F. Byrnes |
|  David F. Byrnes |
|  Executive Vice President and Chief Financial Officer |
|  MSGE Spinco, Inc. |

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cc: Robert W. Downes, Esq., Sullivan & Cromwell LLP

Courtney M. Zeppetella, Madison Square Garden Entertainment Corp.