Lionsgate Studios Corp.
2700 Colorado Avenue
Santa Monica, California 90404
May 14, 2024
VIA EDGAR
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Lionsgate Studios Corp. |
| Amendment No. 3 to Registration Statement on Form S-1 |
| Filed May 14, 2024 |
| File No. 333-278849 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Lionsgate Studios Corp. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-1, as amended (the “Registration Statement”) be accelerated to, and that the Registration Statement be declared effective at, 4:00 p.m., prevailing Eastern Time, on May 15, 2024, or as soon as practicable thereafter.
Please contact David E. Shapiro (email: DEShapiro@wlrk.com or telephone (212) 403-1314) or Helen A. Diagama (email: HADiagama@wlrk.com or telephone (212) 403-1026) of Wachtell, Lipton, Rosen & Katz with any questions and please notify one or more of them when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, | ||
| By: | /s/ James W. Barge | |
| Name: | James W. Barge | |
| Title: | Chief Financial Officer | |
| cc: | David E. Shapiro, Wachtell, Lipton, Rosen & Katz |
| Helen A. Diagama, Wachtell, Lipton, Rosen & Katz |