8-K/A

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K/A
(Amendment No. 1)

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): September 15, 2009

Live Nation, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)

Delaware	001-32601	20-3247759
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)
9348 Civic Center Drive, Beverly Hills, California		90210
_________________________________ (Address of principal executive offices)		___________ (Zip Code)

Registrant’s telephone number, including area code: 310-867-7000

Not Applicable
______________________________________________
Former name or former address, if changed since last report

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:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events.

This Current Report on Form 8-K/A ("Amendment No. 1") amends the Current Report on Form 8-K filed by Live Nation, Inc. on May 28, 2009 (the "Original 8-K") to include the exhibit showing the calculation of the ratio of earnings to fixed charges which was inadvertently omitted.

Except for the filing of the exhibit noted above, Amendment No. 1 does not modify or update other disclosure in, or exhibits to, the Original 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The information in the Exhibit Index of Amendment No. 1 is incorporated into this Item 9.01(d) by reference.

SIGNATURES

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.

	Live Nation, Inc.
September 15, 2009	By:	Brian Capo
		Name: Brian Capo
		Title: Senior Vice President and Chief Accounting Officer

Exhibit Index

Exhibit No.	Description
12.1	Computation of Ratio of Earnings to Fixed Charges.

EX-12.1

Exhibit 12.1
Live Nation, Inc.
Computation of Ratio of Earnings to Fixed Charges
(In thousands, except ratio)
	Year Ended
	2008			2007			2006			2005			2004
Loss before income taxes, equity in earnings of nonconsolidated affiliates, and cumulative effect of a change in accounting principle	$	(344,610	)	$	(34,540	)	$	(26,552	)	$	(62,037	)	$	(14,210	)
Dividends and other received from nonconsolidated affiliates		—			—			—			—			—
Total earnings		(344,610	)		(34,540	)		(26,552	)		(62,037	)		(14,210	)
Fixed charges:
Interest expense		70,670			65,006			37,194			52,398			45,445
Amortization of loan fees		*			*			*			*			—
Interest portion of rentals		35,181			32,311			23,158			19,434			18,562
Total fixed charges		105,851			97,317			60,352			71,832			64,007
Preferred stock dividends		—			—			—			—			—
Total fixed charges and preferred stock dividends		105,851			97,317			60,352			71,832			64,007
Total earnings available for payment of fixed charges	$	(238,759	)	$	62,777		$	33,800		$	9,795		$	49,797
Ratio of earnings to fixed charges		(2.26	)		0.65			0.56			0.14			0.78
Rental fees and charges		100,518			92,316			66,165			55,526			53,034
Interest rate		35	%		35	%		35	%		35	%		35	%

• Amortization of loan fees is included in interest expense.