# EDGAR Filing Document

**Accession Number:** 0001952073
**File Stem:** 0000000000-23-000986
**Filing Date:** 2023-1
**Character Count:** 7262
**Document Hash:** 384fd15c3e2964cc9667c5ea9b1c5f9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000986.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0000000000-23-000986

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Madison Square Garden Entertainment Corp.
- **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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-010486

## Text-Extract

```

United States securities and exchange commission logo

                            January 31, 2023

       David Byrnes
       Chief Financial Officer
       MSGE Spinco, Inc.
       Two Pennsylvania Plaza
       New York, NY 10121

                                                        Re: MSGE Spinco, Inc.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form 10-12B
                                                            Submitted January
13, 2023
                                                            CIK No. 0001952073

       Dear David Byrnes:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Preliminary Information Statement

       Risk Factors
       Our Operations and Operating Results Have Been, and May in the Future
be, Materially
       Impacted by the COVID-19 , page 24

   1.                                                   We note your response
to comment 6 and your disclosure that [d]uring Fiscal Year 2021,
                                                        [you] experienced a
decline of over 90% in [y]our revenues as a result of the COVID-19
                                                        pandemic, compared to
the prior year period. Please revise to include comparable impacts
                                                        during the Fiscal Year
2020 and 2022, given your disclosure that your operations and
                                                        operating results have
been materially impacted by COVID during all three fiscal years.
 David Byrnes
MSGE Spinco, Inc.
January 31, 2023
Page 2
Two Pennsylvania Plaza Sublease, page 144

2.    Please revise to describe and quantify the expected sublease payments
under this
      agreement.
Team Sponsorship Allocation Agreement, page 147

3.    We note your response to comment 19 and reissue. Your revised disclosure
does not
      appear to quantify or describe in detail the potential revenue split
agreed upon between
      MSG Entertainment and MSG Sports.
       You may contact Suying Li at 202-551-3335 or Lyn Shenk at 202-551-3380
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Jennie Beysolow at 202-551-8108 or Donald Field at 202-551-3680 with any other
questions.

                                                           Sincerely,
FirstName LastNameDavid Byrnes
                                                           Division of
Corporation Finance
Comapany NameMSGE Spinco, Inc.
                                                           Office of Trade &
Services
January 31, 2023 Page 2
cc:       Robert W. Downes, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 31, 2023

David Byrnes  
Chief Financial Officer  
MSGE Spinco, Inc.  
Two Pennsylvania Plaza  
New York, NY 10121

**Re: MSGE Spinco, Inc.  
Amendment No. 1 to  
Draft Registration Statement on Form 10-12B  
Submitted January 13, 2023  
CIK No. 0001952073**

Dear David Byrnes:

We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

# Preliminary Information Statement

# Risk Factors

# Our Operations and Operating Results Have Been, and May in the Future be, Materially Impacted by the COVID-19 , page 24

1. We note your response to comment 6 and your disclosure that [d]uring Fiscal Year 2021, [you] experienced a decline of over 90% in [y]our revenues as a result of the COVID-19 pandemic, compared to the prior year period. Please revise to include comparable impacts during the Fiscal Year 2020 and 2022, given your disclosure that your operations and operating results have been materially impacted by COVID during all three fiscal years.

David Byrnes
MSGE Spinco, Inc.
January 31, 2023
Page 2

Two Pennsylvania Plaza Sublease, page 144

2. Please revise to describe and quantify the expected sublease payments under this agreement.

Team Sponsorship Allocation Agreement, page 147

3. We note your response to comment 19 and reissue. Your revised disclosure does not appear to quantify or describe in detail the potential revenue split agreed upon between MSG Entertainment and MSG Sports.

You may contact Suying Li at 202-551-3335 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Jennie Beysolow at 202-551-8108 or Donald Field at 202-551-3680 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Robert W. Downes, Esq.