<SEC-DOCUMENT>0000000000-23-003181.txt : 20230714
<SEC-HEADER>0000000000-23-003181.hdr.sgml : 20230714
<ACCEPTANCE-DATETIME>20230329173108
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-23-003181
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230329

FILED FOR:		

	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:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0000929351-22-000017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                             March 29, 2023

       James Barge
       Chief Financial Officer
       Lions Gate Entertainment Corp.
       250 Howe Street, 20th Floor
       Vancouver, British Columbia V6C 3R8

                                                        Re: Lions Gate
Entertainment Corp.
                                                            Form 10-K for
Fiscal Year Ended March 31, 2022
                                                            Filed May 26, 2022
                                                            Item 2.02 Form 8-K
dated February 9, 2023
                                                            Response dated
March 23, 2023
                                                            File No. 001-14880

       Dear James Barge :

              We have reviewed your March 23, 2023 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       March 14, 2023 letter.

       Item 2.02 Form 8-K dated February 9, 2023

       Exhibit 99.1
       Use of Non-GAAP Financial Measures, page 12

   1.                                                   We note your response
to comment 7 and related disclosure on pages 12 and 16. The
                                                        compensation expenses
related to the accretion of the noncontrolling interest discount
                                                        related to Pilgrim
Media Group and 3 Arts Entertainment, the amortization of the
                                                        recoupable portion of
the purchase price, and the earned distributions related to 3 Arts
                                                        Entertainment appear to
be normal and recurring expenses necessary to your operations
                                                        and revenue generating
activities. Please revise your presentation to remove such
                                                        adjustments from your
non-GAAP measure reconciliations. Alternatively, tell us in
 James Barge
Lions Gate Entertainment Corp.
March 29, 2023
Page 2
         greater detail why these adjustments are appropriate. Refer to
Question 100.01 of the
         Non-GAAP Financial Measures Compliance and Disclosure Interpretations.
Reconciliation of Net Income (Loss) Attributable to Lions Gate Entertainment
Corp.
Shareholders..., page 18

2.       We read your response to comment 8. Your non-GAAP adjustment for
deferred tax
         valuation allowance removes the effects of the valuation allowance
from your GAAP tax
         provision and appears to change your income taxes recognition method,
resulting in an
         individually tailored accounting. Please remove this adjustment from
your reconciliation
         of Net Income (Loss) Attributable to Lions Gate Entertainment Corp.
Shareholders. Refer
         to Question 100.04 of the Non-GAAP Financial Measures Compliance and
Disclosure
         Interpretations.
       You may contact Suying Li at (202) 551-3335 or Rufus Decker at (202)
551-3769 with
any questions.



FirstName LastNameJames Barge                                Sincerely,
Comapany NameLions Gate Entertainment Corp.
                                                             Division of
Corporation Finance
March 29, 2023 Page 2                                        Office of Trade &
Services
FirstName LastName
</TEXT>
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