<SEC-DOCUMENT>0001959173-24-000945.txt : 20240213
<SEC-HEADER>0001959173-24-000945.hdr.sgml : 20240213
<ACCEPTANCE-DATETIME>20240213132833
ACCESSION NUMBER:		0001959173-24-000945
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240213
DATE AS OF CHANGE:		20240213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sphere Entertainment Co.
		CENTRAL INDEX KEY:			0001795250
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				843755666
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-39245
		FILM NUMBER:		24624316

	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:	Madison Square Garden Entertainment Corp.
		DATE OF NAME CHANGE:	20200417

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MSG ENTERTAINMENT SPINCO, INC.
		DATE OF NAME CHANGE:	20191126

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Byrnes David F.
		CENTRAL INDEX KEY:			0001768583
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O CBS CORPORATION
		STREET 2:		51 WEST 52ND STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001768583</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001795250</issuerCik>
      <issuerName>Sphere Entertainment Co.</issuerName>
      <secFileNumber>001-39245</secFileNumber>
      <issuerAddress>
        <com:street1>TWO PENNSYLVANIA PLAZA</com:street1>
        <com:city>NEW YORK</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10121</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(212) 465-6000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Byrnes David F.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>4704</noOfUnitsSold>
      <aggregateMarketValue>196817.86</aggregateMarketValue>
      <noOfUnitsOutstanding>28272107</noOfUnitsOutstanding>
      <approxSaleDate>02/13/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <acquiredDate>09/15/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1210</amountOfSecuritiesAcquired>
      <paymentDate>09/15/2022</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <acquiredDate>09/15/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3494</amountOfSecuritiesAcquired>
      <paymentDate>09/15/2023</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>02/13/2024</noticeDate>
      <signature>/s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for David Byrnes</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
