<SEC-DOCUMENT>0002125414-26-000003-index.html : 20260401
<SEC-HEADER>0002125414-26-000003.hdr.sgml : 20260401
<ACCEPTANCE-DATETIME>20260401160511
ACCESSION NUMBER:		0002125414-26-000003
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260330
FILED AS OF DATE:		20260401
DATE AS OF CHANGE:		20260401

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Lo Allen M.
		CENTRAL INDEX KEY:			0002125414
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39245
		FILM NUMBER:		26828098

	MAIL ADDRESS:	
		STREET 1:		2 PENNSYLVANIA PLAZA
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10121

ISSUER:		

	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
		EIN:				843755666
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		TWO PENNSYLVANIA PLAZA
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10121
		BUSINESS PHONE:		725-258-0001

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>ownership.xml
<DESCRIPTION>3
<TEXT>
Document 1 - file: ownership.html

Document 1 - RAW XML: ownership.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>sphr-ex24.htm
<DESCRIPTION>EX-24
<TEXT>
Document 2 - file: sphr-ex24.htm

</DOCUMENT>
</SEC-DOCUMENT>