875 THIRD AVENUE
NEW YORK, NY 10022
TEL (212) 918-3000
FAX (212) 918-3100
December 8, 2004
VIA EDGAR AND FAX
Mr. Michael Fay
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-0305
|Re:||Fox Entertainment Group, Inc.|
|Form 10-K for the year ended June 30, 2004|
|Form 8-K filed November 3, 2004|
|Commission File Number 1-14595|
Dear Mr. Fay:
This letter supplements an initial response dated December 2, 2004 on behalf of Fox Entertainment Group, Inc. (the Company). Capitalized terms used in this letter are defined as in the December 2 letter.
Please be advised that the December 2 letter included a typographical error in our response to Comment 2(c) regarding the Gain on the sale of XM Satellite Radio Holdings, Inc. In the first sentence of our response, we mistakenly reported that In the quarter ended March 31, 2004, DTV sold approximately 15,000,000 shares of XM Satellite Radio Holdings, Inc. (XM), resulting in an after tax-gain to DTV of $238 million. We hereby correct our response to state that In the quarter ended March 31, 2004, DTV sold approximately 19,000,000 shares of XM Satellite Radio Holdings, Inc. (XM), resulting in an after tax-gain to DTV of $238 million.
If you have any questions concerning this letter or if you would like any additional information, please do not hesitate to call me at (212) 918-8270.
Very truly yours,
/s/ Amy Bowerman Freed
Amy Bowerman Freed
|Cc:||Mr. Doug Jones, Securities and Exchange Commission|
|Mr. Jim Campbell, Securities and Exchange Commission|
|Mr. David F. DeVoe, Fox Entertainment Group|
|Mr. Arthur M. Siskind, Fox Entertainment Group|
|Mr. John P. Nallen, Fox Entertainment Group|
|Mr. Ian M. Eddleston, Ernst & Young, LLP|
|Mr. Lewis Kramer, Ernst & Young, LLP|