TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 21, 2024 James W. Barge Chief Financial Officer Lionsgate Studios Corp. 250 Howe Street, 20th Floor Vancouver , British Columbia V6C 3R8 Re: Lionsgate Studios Corp. Registration Statement on Form S-1 Filed June 12, 2024 File No. 333-280132 Dear James W. Barge: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David E. Shapiro