TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 23, 2024 Lucy Rutishauser Chief Financial Officer Sinclair, Inc. 10706 Beaver Dam Road Hunt Valley , MD 21030 Re: Sinclair, Inc. Form 10-K for the fiscal year ended December 31, 2023 Form 10-Q for the quarterly period ended March 31, 2024 File No. 333-271072 Dear Lucy Rutishauser: We have reviewed your May 8, 2024 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 24, 2024 letter. Form 10-Q for the quarterly period ended March 31, 2024 Notes to Unaudited Consolidated Financial Statements Nature of Operations and Summary of Significant Accounting Policies Income Taxes, page 15 1. We refer to your $7.5 million correcting adjustment. Please provide us with more detail about the adjustment and how you determined it was immaterial based on guidance in SAB 99. Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Sincerely, Lucy Rutishauser Sinclair, Inc. May 23, 2024 Page 2 FirstName LastNameLucy Rutishauser Comapany NameSinclair, Inc. Division of Corporation Finance May 23, 2024 Page 2 Office of Technology FirstName LastName