<SEC-DOCUMENT>0001628280-26-027969-index.html : 20260428
<SEC-HEADER>0001628280-26-027969.hdr.sgml : 20260428
<ACCEPTANCE-DATETIME>20260428163459
ACCESSION NUMBER:		0001628280-26-027969
CONFORMED SUBMISSION TYPE:	DEF 14A
PUBLIC DOCUMENT COUNT:		29
CONFORMED PERIOD OF REPORT:	20260428
FILED AS OF DATE:		20260428
DATE AS OF CHANGE:		20260428

FILER:

	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

	FILING VALUES:
		FORM TYPE:		DEF 14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39245
		FILM NUMBER:		26908494

	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>DEF 14A
<SEQUENCE>1
<FILENAME>sphr-20260428.htm
<DESCRIPTION>DEF 14A
<TEXT>
Document 1 - file: sphr-20260428.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>2
<FILENAME>sphr-20260428.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT
<TEXT>
Document 2 - file: sphr-20260428.xsd

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>3
<FILENAME>sphr-20260428_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT
<TEXT>
Document 3 - file: sphr-20260428_def.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>sphr-20260428_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT
<TEXT>
Document 4 - file: sphr-20260428_lab.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>sphr-20260428_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT
<TEXT>
Document 5 - file: sphr-20260428_pre.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>sphr-20260428_g1.jpg
<TEXT>
Document 6 - file: sphr-20260428_g1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>sphr-20260428_g10.jpg
<TEXT>
Document 7 - file: sphr-20260428_g10.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>sphr-20260428_g11.jpg
<TEXT>
Document 8 - file: sphr-20260428_g11.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>sphr-20260428_g12.jpg
<TEXT>
Document 9 - file: sphr-20260428_g12.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>sphr-20260428_g13.jpg
<TEXT>
Document 10 - file: sphr-20260428_g13.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>sphr-20260428_g14.jpg
<TEXT>
Document 11 - file: sphr-20260428_g14.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>sphr-20260428_g2.jpg
<TEXT>
Document 12 - file: sphr-20260428_g2.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>sphr-20260428_g3.jpg
<TEXT>
Document 13 - file: sphr-20260428_g3.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>sphr-20260428_g4.jpg
<TEXT>
Document 14 - file: sphr-20260428_g4.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>sphr-20260428_g5.jpg
<TEXT>
Document 15 - file: sphr-20260428_g5.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>sphr-20260428_g6.jpg
<TEXT>
Document 16 - file: sphr-20260428_g6.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>sphr-20260428_g7.jpg
<TEXT>
Document 17 - file: sphr-20260428_g7.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>sphr-20260428_g8.jpg
<TEXT>
Document 18 - file: sphr-20260428_g8.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>19
<FILENAME>sphr-20260428_g9.jpg
<TEXT>
Document 19 - file: sphr-20260428_g9.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 21 - file: R1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 22 - file: R2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 23 - file: R3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 24 - file: R4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 25 - file: report.css

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 26 - file: Show.js

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 28 - file: FilingSummary.html

Document 28 - RAW XML: FilingSummary.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>30
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 30 - file: MetaLinks.json

</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>31
<FILENAME>0001628280-26-027969-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 31 - file: 0001628280-26-027969-xbrl.zip

</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>sphr-20260428_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
Document 32 - file: sphr-20260428_htm.html

Document 32 - RAW XML: sphr-20260428_htm.xml

</DOCUMENT>
</SEC-DOCUMENT>