-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, C3fCaTyTuVzbSx1t1/fh7fQRPo1JNeq8wfHHcpQ16pER0MjsKTfZQ5faxYN7XorQ yRJoF4KBL/Y+7aGhyljqxg== 0000950148-05-000075.txt : 20050722 0000950148-05-000075.hdr.sgml : 20050722 20050722165614 ACCESSION NUMBER: 0000950148-05-000075 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050722 DATE AS OF CHANGE: 20050722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIONS GATE ENTERTAINMENT INC CENTRAL INDEX KEY: 0001264383 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-122580-01 FILM NUMBER: 05969259 MAIL ADDRESS: STREET 1: 4553 GLENCOE AVE STREET 2: STE 200 CITY: MARINA DEL REY STATE: CA ZIP: 90292 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIONS GATE ENTERTAINMENT CORP /CN/ CENTRAL INDEX KEY: 0000929351 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-122580 FILM NUMBER: 05969258 BUSINESS ADDRESS: STREET 1: 555 BROOKSBANK AVENUE CITY: NORTH VANCOUVER STATE: A1 ZIP: V7J3S5 BUSINESS PHONE: 604-983-5555 MAIL ADDRESS: STREET 1: 555 BROOKSBANK AVENUE CITY: NORTH VANCOUVER STATE: A1 ZIP: V7J 3S5 FORMER COMPANY: FORMER CONFORMED NAME: BERINGER GOLD CORP DATE OF NAME CHANGE: 19970618 FORMER COMPANY: FORMER CONFORMED NAME: GUYANA GOLD CORP DATE OF NAME CHANGE: 19960212 AW 1 v10608awaw.htm LIONS GATE ENTERTAINMENT CORP.- REG. NO. 333-122580 aw
 

[O’MELVENY & MYERS LLP LETTERHEAD]

July 22, 2005

VIA EDGAR

Attn: Johanna Losert
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20659

  Re:   Lions Gate Entertainment Corp. and Lions Gate Entertainment Inc.

Ms. Losert:

     On behalf of Lions Gate Entertainment Corp. and Lions Gate Entertainment Inc. (the “Issuer”) we hereby request the withdrawal of Amendment No. 5 to the Registration Statement on Form S-3 (the “Amendment”), Registration No. 333-122580, filed July 13, 2005 with respect to the Issuer’s 2.9375% Convertible Senior Subordinated Notes due 2024. The Amendment, while reflected on the cover page as a post-effective amendment, was inadvertently filed with the wrong form type and is currently reflected as an amendment to a Form S-3 (S-3/A) instead of a post-effective amendment to a Form S-3 (POS AM). We wish to withdraw the Amendment to correct this error. Simultaneous with the submission of this letter, we will be filing a revised Amendment (“Post-Effective Amendment No. 5”) solely to rectify the filing error specified above. We therefore request that Post-Effective Amendment No. 5 be made effective immediately.

     Should you have any questions or require any additional information with respect to this filing, please contact me at (310) 246-8517 or by facsimile at (310) 246-6779.

Sincerely,

/s/ Ekong I. Udoekwere

Ekong I. Udoekwere
for O’MELVENY & MYERS LLP

-----END PRIVACY-ENHANCED MESSAGE-----