<SEC-DOCUMENT>0001571049-17-005025.txt : 20170515
<SEC-HEADER>0001571049-17-005025.hdr.sgml : 20170515
<ACCEPTANCE-DATETIME>20170515170240
ACCESSION NUMBER:		0001571049-17-005025
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20170511
ITEM INFORMATION:		Completion of Acquisition or Disposition of Assets
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20170515
DATE AS OF CHANGE:		20170515

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIONS GATE ENTERTAINMENT CORP /CN/
		CENTRAL INDEX KEY:			0000929351
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A1
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14880
		FILM NUMBER:		17845489

	BUSINESS ADDRESS:	
		STREET 1:		2700 COLORADO AVENUE
		STREET 2:		SUITE 200
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90404
		BUSINESS PHONE:		877-848-3866

	MAIL ADDRESS:	
		STREET 1:		250 HOWE STREET
		STREET 2:		20TH FLOOR
		CITY:			VANCOUVER
		STATE:			A1
		ZIP:			V6C #R8

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BERINGER GOLD CORP
		DATE OF NAME CHANGE:	19970618

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GUYANA GOLD CORP
		DATE OF NAME CHANGE:	19960212
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>t1701565_8k.htm
<DESCRIPTION>FORM 8-K
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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Date of Report (Date of earliest event reported):
May 11, 2017</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Lions Gate Entertainment Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>British Columbia, Canada</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">(State or Other
Jurisdiction of Incorporation)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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    <TD STYLE="width: 50%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">(Commission File Number) <B>1-14880 </B></FONT></TD>
    <TD STYLE="width: 50%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">(IRS Employer Identification No.) <B>N/A </B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">(Address of principal
executive offices)</FONT><BR>
<B>250 Howe Street, 20th Floor</B><BR>
<B>Vancouver, British Columbia V6C 3R8</B><BR>
<B>and</B><BR>
<B>2700 Colorado Avenue</B><BR>
<B>Santa Monica, California 90404</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Registrant&rsquo;s telephone number, including
area code) <B>(877)&nbsp;848-3866</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>__________________NO CHANGE__________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 8pt">(Former name or
former address, if changed since last report)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify">Written Communications pursuant to Rule 425 under
the Securities Act (17 CFR 230.425)</TD>
</TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify">Soliciting material pursuant to Rule 14a-12 under
the Exchange Act (17 CFR 240.14a-12)</TD>
</TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))</TD>
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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD STYLE="text-align: justify">Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 2.01. Completion of Acquisition or
Disposition of Assets.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 11, 2017, Lions Gate Films Holdings
Company #2, Inc. (&ldquo;<U>Lions Gate</U>&rdquo;), a California corporation and a wholly-owned subsidiary of Lions Gate Entertainment
Corp. (&ldquo;<U>LGEC</U>&rdquo;), a corporation organized and existing under the corporate laws of British Columbia, completed
the previously announced sale of its 31.15% interest in Studio 3 Partners LLC, a Delaware limited liability company (the &ldquo;<U>Company</U>&rdquo;)
pursuant to a Membership Interest Purchase Agreement (the &ldquo;<U>Purchase Agreement</U>&rdquo;) dated April 5, 2017 entered
into among Lions Gate, Viacom International Inc., a Delaware corporation (&ldquo;<U>VII</U>&rdquo;), Paramount NMOC LLC, a Delaware
limited liability company (&ldquo;<U>Paramount</U>&rdquo;, and together with VII and Lions Gate, the &ldquo;<U>Sellers</U>&rdquo;),
and Metro-Goldwyn-Mayer Studios Inc., a Delaware corporation (&ldquo;<U>MGM</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Each of Lions Gate, VII and Paramount sold
to MGM (the &ldquo;<U>Purchase</U>&rdquo;) one hundred percent (100%) of their respective equity interest in the Company, representing,
in the aggregate, a 80.91% interest in the Company (&ldquo;<U>Transferred Interests</U>&rdquo;). Prior to the Purchase, MGM, Lions
Gate, VII and Paramount were joint venture partners in the Company. As a result of the Purchase, MGM now holds one hundred percent
(100%) of the equity interests in the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In consideration for the Transferred Interests,
the Sellers received an aggregate amount of $1,031,602,500. Lions Gate sold to MGM its 31.15% interest in the Company in consideration
for $397,166,700 which was paid as follows: (1) $23,362,500 was paid between the signing of the Purchase Agreement and the closing
of the Purchase (the &ldquo;<U>Closing</U>&rdquo;) as a member distribution, and (2) $373,804,200 was paid upon Closing. Additionally,
the Purchase Agreement provides that the Sellers may be entitled to receive additional payments in the event that MGM effects one
or more sales of equity securities or assets of the Company meeting certain requirements during a specified time period for consideration
on a per unit basis above an agreed upon dollar threshold.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The foregoing description of the Purchase Agreement
does not purport to be complete and is qualified in its entirety by reference to the Purchase Agreement, which is filed as Exhibit
2.1 to the Current Report on Form 8-K filed by LGEC on April 5, 2017 and is incorporated herein by reference. Certain schedules
and annexures to the Purchase Agreement have been omitted pursuant to Item 601(b)(2) of Regulation S-K. LGEC agrees to furnish
supplementally to the Securities and Exchange Commission a copy of any omitted schedule or annexure upon request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 9.01 Financial Statements and Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro
forma financial information</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The pro forma financial information of LGEC
for the sale by Lions Gate of its interest in the Company required by this Item 9.01 is filed as Exhibit 99.1 to this Current Report
on Form 8-K and is incorporated herein by reference. The unaudited pro forma condensed consolidated balance sheet information as
of December 31, 2016 has been prepared as if the sale by Lions Gate of its interest in the Company occurred on that date. The unaudited
pro forma condensed consolidated statement of income information for the fiscal year ended March 31, 2016 has been prepared as
if the sale by Lions Gate of its interest in the Company occurred on April 1, 2015, and the unaudited pro forma condensed consolidated
statement of operations information for the nine months ended December 31, 2016 has been prepared as if the sale by Lions Gate
of its interest in the Company occurred on April 1, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following exhibits are being included as part of this report:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="vertical-align: top; width: 10%; border-bottom: Black 1pt solid; padding-left: 5pt; text-align: justify; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 2%; padding-right: 5pt; padding-left: 3pt; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 88%; border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 3pt; text-align: center; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 3pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-left: 5pt; text-align: justify"><FONT STYLE="font-size: 10pt">Exhibit 2.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Membership Interest Purchase Agreement dated April 5, 2017
among Lions Gate Films Holdings Company #2, Inc., Viacom International Inc., Paramount NMOC LLC, and Metro-Goldwyn-Mayer Studios
Inc. (incorporated by reference to Exhibit 2.1 to the Current Report on Form 8-K filed by Lions Gate Entertainment Corp. on April
5, 2017)</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-left: 5pt; text-align: justify">Exhibit 99.1</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 3pt">Unaudited Pro Forma Financial Information</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="vertical-align: bottom; width: 50%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 5%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 45%"><FONT STYLE="font-size: 10pt"><B>LIONS GATE ENTERTAINMENT CORP. </B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Date: May 15, 2017</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">/s/ Wayne Levin</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: Black 1pt solid"><FONT STYLE="font-size: 10pt">Wayne Levin</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">General Counsel and Chief Strategic Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>


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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>t1701565_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="margin: 0; text-align: right"><B>Exhibit 99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Unaudited Pro Forma Financial Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In April 2008, Lions Gate Entertainment Corp.
(&ldquo;Lions Gate&rdquo; or the &ldquo;Company&rdquo;), through its wholly owned subsidiary, Lions Gate Films Holdings Company
#2, Inc. formed a joint venture with Viacom International, Inc., its Paramount NMOC LLC (&ldquo;Paramount&rdquo;) and Metro-Goldwyn-Mayer
Studios Inc. (&ldquo;MGM&rdquo;) to create a premium television channel and subscription video-on-demand service named &ldquo;EPIX,&rdquo;
through the formation of Studio 3 Partners, LLC (&ldquo;EPIX&rdquo;). On May 11, 2017, pursuant to the Membership Interest Purchase
Agreement dated April 5, 2017 (the &ldquo;Purchase Agreement&rdquo;), Lions Gate Films Holding Company #2, Inc., Viacom and Paramount,
each completed the sale to MGM of 100% of their respective equity interests in EPIX, representing, in the aggregate, an 80.91%
interest in EPIX, for approximately $1.032 billion. Lions Gate&rsquo;s 31.15% equity interest in EPIX, which it held through Lions
Gate Films Holdings Company #2, Inc. represented approximately $397.2 million of the sale, of which $23.4 million was paid to Lions
Gate between the signing of the Purchase Agreement and the closing of the sale as a member distribution, and $373.8 million was
paid upon closing. Prior to the sale of its 31.15% interest in EPIX, the Company had accounted for such interest as an equity method
investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Based on the estimated carrying value of
the Company&rsquo;s interest in EPIX as of the date of closing and estimated transaction expenses, the Company is estimating
a gain before income taxes of approximately $203.9 million which is expected to be recognized during the quarter ended June
30, 2017. The after-tax gain is estimated to be $128.5 million. The tax charge on the gain is a non-cash deferred charge for
the use of the Company&rsquo;s existing net operating loss carryforwards. The actual amount of the gain will be impacted by
the change in carrying value of the investment through the date of closing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A limited number of pro forma adjustments are
required to illustrate the effects of the sale of Lions Gate&rsquo;s equity interest in EPIX on the Company&rsquo;s unaudited consolidated
balance sheet as of December 31, 2016, and the Company&rsquo;s unaudited consolidated statements of operations for the nine months
ended December 31, 2016, and the Company&rsquo;s consolidated statement of income for the fiscal year ended March 31, 2016. The
following narrative description is furnished in lieu of unaudited pro forma consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The pro forma adjustments described below are
presented for illustrative purposes only and are not necessarily indicative of the financial position or results of operations
for future periods or the results that would have been achieved if the Company had completed the sale of its 31.15% equity interest
in EPIX on the dates indicated. In the opinion of management, all adjustments necessary to present fairly the unaudited pro forma
financial information have been made. The unaudited pro forma financial information should be read in conjunction with the historical
financial statements and related notes of Lions Gate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Balance Sheet as of December 31, 2016
and Statement of Operations for the Nine Months Ended December 31, 2016:</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><I>Balance Sheet.</I> Had the transaction occurred on December 31, 2016, the pro forma
                                                                                                               balance sheet at December 31, 2016 would have reflected the following pro forma adjustments: (a) an increase in the cash and
                                                                                                               total current assets balance by $393 million, to $988 million and $2.263 billion, respectively; (b) a reduction in the
                                                                                                               investments balance by $179 million, to $178 million; (c) an increase in the deferred tax liabilities balance by $77 million,
                                                                                                               to $538 million; and (d) an increase in retained earnings by $136 million to $84 million. The increase in retained earnings
                                                                                                               represents the gain, net of tax, calculated as if the transaction would have occurred as of December 31, 2016. As of December
                                                                                                               31, 2016, pro forma total assets and total shareholders&rsquo; equity would have been $9.594 billion and $2.458 billion,
                                                                                                               respectively.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><I>Statement of Operations. </I>Had the transaction occurred on April 1, 2016, the pro forma statement
of operations for the nine months ended December 31, 2016 would have reflected pro forma adjustments to reduce equity interest
income by $21 million, to a loss of $10 million, and increase the income tax benefit by $8 million, to $100 million. Pro forma
net loss and pro forma net loss attributable to Lions Gate Entertainment Corp. shareholders would have been $60 million for the
nine months ended December 31, 2016. Pro forma basic and diluted net loss per share would have decreased $0.09 per share to a net
loss of $0.40 per share. The expected gain on the transaction is excluded from the pro forma statement of operations information
because it is non-recurring.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Statement of Income for the Year Ended
March 31, 2016:</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify"><I>Statement of Income. </I>Had the transaction occurred on April 1, 2015, the pro forma statement
of income for the year ended March 31, 2016 would have reflected pro forma adjustments to reduce equity interest income by $52
million, to a loss of $8 million, and increase the income tax benefit by $19 million, to $96 million. Pro forma net income and
pro forma net income attributable to Lions Gate Entertainment Corp. shareholders would have been $10 million and $17 million, respectively,
for the fiscal year ended March 31, 2016. Pro forma basic and diluted net income per share would have decreased $0.22 per share
to $0.12 per share and $0.11 per share, respectively. The expected gain on the transaction is excluded from the pro forma statement
of income information because it is non-recurring.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>


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