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                                                            December 23, 2024

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

Adrian Kuzycz
Chief Executive Officer
Lionsgate Studios Holding Corp.
250 Howe Street, 20th Floor
Vancouver, British Columbia V6C 3R8

       Re: Lions Gate Entertainment Corp.
           Amendment No. 1 to Registration Statement on Form S-4
           Filed November 27, 2024
           File No. 333-282630
Dear James W. Barge and Adrian Kuzycz:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

        After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our November 13,
2024
letter.

Amendment No. 1 to Registration Statement on Form S-4 Filed November 27, 2024
Background of the Transactions, page 115

1.     Please revise to include a discussion of, and any negotiations
surrounding, the Reverse
       Stock Split and the decision to seek a non-binding advisory vote.
 December 23, 2024
Page 2

Information About STARZ After The Transaction, page 294

2.     We note your response to prior comment 18. Please revise to identify the
source you
       rely on in your reference to "high user ratings" and "Editor's choice
awards."
Material U.S. Federal Income Tax Consequences of the Transactions for Lionsgate
Shareholders, page 439

3.     We note your response to prior comment 29 and we reissue it in part.
Please revise the
       disclosure in this section to acknowledge and reflect that the tax
consequences are the
       opinion of counsel. Refer to Item 4(a)(6) of Form S-4. Additionally,
please revise to
       address and express a conclusion for each material federal tax
consequence. A
       description of the law is not sufficient. If there is a lack of
authority directly
       addressing the tax consequences of the transaction, conflicting
authority or significant
       doubt about the tax consequences of the transaction, counsel may issue a
   should    or
          more likely than not    opinion to make clear that the opinion is
subject to a degree of
       uncertainty. In such cases, counsel should explain clearly why it cannot
give a    will
       opinion. Refer to Staff Legal Bulletin No. 19.
Material Canadian Federal Income Tax Consequences of the Transactions for
Lionsgate
Shareholders, page 446

4.     We note your revised disclosure in response to prior comment 30. Please
revise the
       first sentence to state that the conclusions are the opinion of counsel
and revise the
       description of the tax consequences to express a conclusion for each
material
       Canadian federal income tax consequence.
Index to Financial Statements, page F-1

5.     We note your response to prior comment 31. Please clarify if Lionsgate
Studios
       Holding Corp. is a business combination related shell company and, if
so, explain how
       you made that determination.
Lionsgate Studios Condensed Combined Financial Statements for the Six Months
Ended
September 30, 2024 and 2023
Notes to Condensed Combined Financial Statements
Note 11. Revenue
Accounts Receivable, Contract Assets and Deferred Revenue, page F-180

6.     Please disclose the cause of the significant changes in deferred
revenues (contract
       liabilities) from March 31, 2024 to September 30, 2024. Refer to ASC
606-10-50-10.
General

7.     It appears from your fee table that you are not registering the exchange
transactions
       that comprise the Initial Share Exchange, including the issuances of New
Lionsgate
       Class C preferred shares. If true, please tell us the exemption that you
intend to rely on
       for each of those exchanges and provide your analysis of the basis for
the exemption.
       Alternatively, please clarify that you are registering these exchanges.
 December 23, 2024
Page 3

       Please contact Robert Shapiro at 202-551-3273 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at 202-551-7127 or Taylor Beech at 202-551-4515 with any
other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
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