<SEC-DOCUMENT>0001047469-11-002605.txt : 20110817
<SEC-HEADER>0001047469-11-002605.hdr.sgml : 20110817
<ACCEPTANCE-DATETIME>20110324151658
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-11-002605
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110324

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMC ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000722077
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE THEATERS [7830]
		IRS NUMBER:				431304369
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0302

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		920 MAIN STREET
		STREET 2:		N/A
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105
		BUSINESS PHONE:		8162214000

	MAIL ADDRESS:	
		STREET 1:		920 MAIN STREET
		STREET 2:		N/A
		CITY:			KANSAS CITY
		STATE:			MO
		ZIP:			64105
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[OMM LETTERHEAD] </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>March&nbsp;24,
2011 </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><B><I> BY EDGAR AND BY FEDERAL EXPRESS  </I></B></FONT></P>

<P style="font-family:times;"><FONT SIZE=2>Securities
and Exchange Commission<BR>
Division of Corporation Finance<BR>
100&nbsp;F Street, N.E.<BR>
Washington, D.C. 20549 </FONT></P>
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<TD style="font-family:times;"><FONT SIZE=2>Attention:</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3 style="font-family:times;"><FONT SIZE=2>Julie F. Rizzo<BR>
Attorney-Advisor</FONT></TD>
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<TD style="font-family:times;"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><B><BR>&nbsp;</B></FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2><B>Re:</B></FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><B><BR>&nbsp;</B></FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2><B><I> AMC Entertainment&nbsp;Inc.<BR>
Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-4<BR>
File Number&nbsp;333-171819</I></B></FONT></TD>
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 <P style="font-family:times;"><FONT SIZE=2>Dear Ms.&nbsp;Rizzo: </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Set
forth below are the responses of AMC Entertainment&nbsp;Inc., a Delaware corporation (the "</FONT><FONT SIZE=2><I>Company</I></FONT><FONT SIZE=2>"), to the comment letter of the
staff (the "</FONT><FONT SIZE=2><I>Staff</I></FONT><FONT SIZE=2>") with respect to the above referenced registration statement on Form&nbsp;S-4 (the
"</FONT><FONT SIZE=2><I>Registration Statement</I></FONT><FONT SIZE=2>"). Enclosed herewith is a copy of Amendment No.&nbsp;2 to the Registration Statement (the
"</FONT><FONT SIZE=2><I>Amendment</I></FONT><FONT SIZE=2>"), as filed with the Securities and Exchange Commission (the "</FONT><FONT SIZE=2><I>Commission</I></FONT><FONT SIZE=2>"), which has been
marked to indicate the changes made to Amendment No.&nbsp;1 to the Registration Statement filed on February&nbsp;18, 2011. The Company has reviewed this letter and authorized us to make the
representations to you on its behalf. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further
to our conversation on Monday, March&nbsp;7, 2011, we confirm that the Company and AMC Entertainment Holdings,&nbsp;Inc., its indirect parent and the registrant with respect
to the registration statement on Form&nbsp;S-1 (File No.&nbsp;333-168105) ("</FONT><FONT SIZE=2><I>AMCEH</I></FONT><FONT SIZE=2>"), are separate legal entities. Upon
completion of the initial public offering contemplated by AMCEH's registration statement on Form&nbsp;S-1, the Company will be merged with and into AMCEH, with AMCEH continuing as the
surviving entity. Following this merger, AMCEH will change its name to AMC Entertainment&nbsp;Inc. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
your convenience, we have set forth below the Staff's comments in bold typeface followed by the Company's response thereto. Caption references and page numbers refer to the captions
and pages contained in the Amendment unless otherwise indicated. Capitalized terms used but not otherwise defined herein have the meanings ascribed to such terms in the Amendment. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><I> Exhibit&nbsp;5.1  </I></FONT></P>

<UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>We note your response to our prior comment 4. Please have counsel revise to clarify that it is relying upon another counsel's opinion
regarding the due authorization, execution and delivery of the indenture and the guarantees of the guarantors incorporated in the states of Arizona, Missouri and Kansas or advise. To the extent
necessary, please have local counsel revise its opinions as appropriate to provide for the consent of the reliance on such opinions in Exhibit&nbsp;5.1.</B></FONT></DD></DL>

<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to clarify that it is relying upon local counsels' opinions with respect to the
legal opinions regarding due authorization, execution and delivery of the indenture and the guarantees of the guarantors incorporated in the states of Arizona, Missouri and Kansas. The Company also
respectfully advises the Staff that local counsels' opinions have been revised, to the extent necessary, to provide consent for the reliance on such opinions in counsel's opinion filed as
Exhibit&nbsp;5.1. </FONT></P>

</UL>
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<P style="font-family:times;"><FONT SIZE=2><I> Exhibit&nbsp;5.2(c)  </I></FONT></P>

<UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please have counsel update the first paragraph of the opinion to include any future amendments to the S-4 as
appropriate.</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to include any future amendments to the S-4 as appropriate. </FONT></P>

</UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>3.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please have counsel revise the opinion to provide the Certificate of Good Standing of AMCCPS, the certification date of the Articles
of Incorporation of AMCCPS and the Corporate Guarantors Secretary's Certificate as of a more recent date.</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to include the Certificate of Good Standing of AMCCPS dated as of
March&nbsp;18, 2011, the certification of the Articles of Incorporation of AMCCPS dated as of March&nbsp;22, 2011 and a Corporate Guarantors Secretary's Certificate, dated as of March&nbsp;24,
2011.  </FONT></P>

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<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>4.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Counsel may review any documents of its client it believes are necessary to render an opinion. Accordingly, please have counsel
revise to state that counsel has examined all other documents as necessary to render its opinion or advise. Additionally, please remove the words "[b]ased solely upon the
Certificate of Good Standing" from paragraph&nbsp;1 on page&nbsp;1 and the words "based solely upon the Certificate of Delivery" from paragraph&nbsp;3 on page&nbsp;2.</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to state that counsel has examined all other documents as necessary to render its
opinion and to remove the words "[b]ased solely upon the Certificate of Good Standing" from paragraph&nbsp;1 on page&nbsp;1 and the words "based solely upon the Certificate
of Delivery" from paragraph&nbsp;3 on page&nbsp;2.  </FONT></P>

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<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>5.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please also have counsel revise paragraph&nbsp;3 on page&nbsp;2 of the opinion so that it includes an opinion on the Subsidiary
Guarantee and not just the Indenture.</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that paragraph&nbsp;3 on page&nbsp;2 of the counsel's opinion has been revised to include an opinion as to the
Subsidiary Guarantee in addition to the Indenture.  </FONT></P>

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<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>6.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please have counsel remove assumptions (c), (d)&nbsp;and (e)&nbsp;from the first full paragraph on page&nbsp;2 of the opinion
as it is inappropriate for counsel to make these assumptions regarding its own client.</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to remove assumptions (c), (d)&nbsp;and (e)&nbsp;from the first full
paragraph on page&nbsp;2 of the opinion. </FONT></P>

</UL>
</UL>

<P style="font-family:times;"><FONT SIZE=2><I> Exhibit&nbsp;5.4(c)  </I></FONT></P>

<UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>7.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Counsel may review any documents of its client it believes are necessary to render an opinion. Accordingly, please have counsel
delete the words "[b]ased solely on the Missouri Good Standing Certificate" and the words "[b]ased solely on the Kansas Good Standing
Certificate."</B></FONT></DD></DL>
</UL>
<UL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to delete the words "[b]ased solely on the Missouri Good
Standing Certificate" and the words "[b]ased solely on the Kansas Good Standing Certificate" from (i)&nbsp;and (ii)&nbsp;on page&nbsp;2 of the opinion. </FONT></P>

</UL>
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<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>8.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please have counsel revise the penultimate paragraph of the opinion to consent to being named in the registration
statement.</B></FONT></DD></DL>
<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that counsel's opinion has been revised to provide consent to being named in the Registration Statement. </FONT></P>

</UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2>9.</FONT></DT><DD style="font-family:times;"><FONT SIZE=2><B>Please have counsel revise the last sentence of the opinion so that this sentence is as of the effective date of the registration
statement and not the date of the "delivery of this letter." Alternatively, please have counsel file the opinion as of the date of effectiveness of the registration statement.</B></FONT></DD></DL>

<UL>

<P style="font-family:times;"><FONT SIZE=2>In
response to the Staff's comment, the Company respectfully advises the Staff that the last sentence of counsel's opinion has been removed to delete the reference to the date of delivery of the
opinion letter. </FONT></P>

</UL>
</UL>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have any questions regarding the Amendment or the responses contained in this letter, please call the undersigned at (212)&nbsp;326-2108. </FONT></P>
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<TD style="font-family:times;"><FONT SIZE=2>Sincerely,</FONT></TD>
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&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
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<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>/s/&nbsp;MONICA K. THURMOND<BR>



<HR NOSHADE SIZE="1.0pt" WIDTH="100%" COLOR="#000000">

</FONT> <FONT SIZE=2> Monica K. Thurmond<BR>
of O'Melveny&nbsp;&amp; Myers&nbsp;LLP</FONT></TD>
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<TD style="font-family:times;"><BR><FONT SIZE=2> CC:</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>Securities and Exchange Commission<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Sonia Bednarowski</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
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&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>AMC Entertainment&nbsp;Inc.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Craig R. Ramsey</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
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