Question: Sam Liu is a director who has worked with Marvel Entertainment, what company owns Marvel Entertainment?

Context paragraphs:
Marvel Comics: Marvel Comics is the common name and primary imprint of Marvel Worldwide Inc., formerly Marvel Publishing, Inc. and Marvel Comics Group, a publisher of comic books and related media.  In 2009, The Walt Disney Company acquired Marvel Entertainment, Marvel Worldwide's parent company.

Marvel Puzzle Quest: Marvel Puzzle Quest, stylized as Marvel PQ or MPQ, is a video game released by D3 Publisher and Marvel Entertainment on October 3, 2013, and developed by Demiurge Studios.  The fourth installment in the "Puzzle Quest" series, it is a free-to-play, match-three role-playing "Bejeweled"-style puzzle battle game set in the Marvel universe, featuring over 130 playable Marvel characters.  It is available for free on the iTunes App Store for iOS, Google Play for Android, and Steam for PC.  A high-definition port of the game developed by WayForward Technologies was released on PlayStation 3, PlayStation 4, Xbox 360 October 16, 2015, and Xbox One on February 4, 2016.

Marvel Television: Marvel Television is a division of Marvel Entertainment in The Walt Disney Company conglomerate.  The division is responsible for live-action and animated (through Marvel Animation) television shows and direct-to-DVD series.  The division is based at affiliate ABC Studios' location.  Most of the live-action shows produced by the division are set within the Marvel Cinematic Universe, sharing continuity with the films produced by Marvel Studios.

Sam Liu: Sam Liu is a Chinese American animation director, storyboard artist and character designer.  He is best known for directing animated superhero films at both Marvel Entertainment and Warner Bros.  Animation.

Avi Arad: Avi Arad ( ; Hebrew: אבי ארד‎ ‎ ; born August 1, 1948) is an Israeli-American businessman.  He became the CEO of the company Toy Biz in the 1990s, and soon afterward became the chief creative officer of Marvel Entertainment, a Marvel director, and the chairman, CEO, and founder of Marvel Studios.

Marvel Superheroes Theme Park: Marvel Superheroes Theme Park is a future 100 acre Marvel indoor theme park in Dubailand that was expected to open in November 2014.  This park was originally announced in late 2007 by United-Emirate Based Al Ahli group theme park company and Marvel Entertainment.  On August 31, 2009, The Walt Disney Company bought Marvel for $4.24 billion and now controls the theme park rights to the company's characters.  Since the Universal Studios parks have Marvel-based attractions at Universal's Islands of Adventure Park in Florida and at Universal Studios Japan in Osaka, Japan, Universal owns the rights to have Marvel attractions East of the Mississippi River in the United States and in Japan, but not elsewhere.

Marvel Books: Marvel Books refers to prose books licensed by Marvel Entertainment or its division in the 1980s that published coloring books and sticker books.  Marvel Publishing/Worldwide also twice launched its Marvel Press prose novel imprint, in 2004 and in 2011.

Marvel Animation: Marvel Animation Inc. is an American animation production company.  The Marvel Entertainment subsidiary was incorporated on January 25, 2008 to direct Marvel's efforts in animation and home entertainment markets.  The incorporated Marvel Animation included then ongoing animation efforts by Marvel Studios with Lionsgate and Nickelodeon.  Marvel Animation operates under the Marvel Television division of Marvel Entertainment, LLC, a subsidiary of The Walt Disney Company.

Marvel Entertainment: Marvel Entertainment, LLC (formerly Marvel Enterprises and Toy Biz, Inc., and marketed and stylized as MARVEL) is an American entertainment company founded in June 1998, merging Marvel Entertainment Group, Inc. and ToyBiz.  The company is a wholly owned subsidiary of The Walt Disney Company, and is mainly known for its Marvel Comics, Marvel Animation, and Marvel Television units.  Marvel Studios, formerly under the "Marvel" umbrella, became a subsidiary of The Walt Disney Studios, where it develops and produces a shared universe that shares continuity with shows produced by the television unit.

Spider-Woman (TV series): Spider-Woman is an animated television series, based on the Marvel Comics character Spider-Woman.  The series was produced by DePatie-Freleng Enterprises and Marvel Comics Animation (both owned by Marvel Entertainment), and aired on September 22, 1979, to January 5, 1980, one season of sixteen episodes, on the ABC-TV network.  It was also DePatie-Freleng's final series before its reincorporation as Marvel Productions.

Supporting paragraphs: Sam Liu Marvel Entertainment
Answer: The Walt Disney Company