August 21, 2018

Sean Sullivan
Executive Vice President and Chief Financial Officer
AMC Networks Inc.
11 Penn Plaza
New York, NY 10001

       Re: AMC Networks Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 1, 2018
           Form 10-Q for the Quarterly Period Ended June 30, 2018
           Filed August 2, 2018
           File No. 001-35106

Dear Mr. Sullivan:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended June 30, 2018

Content licensing revenue, page 7

1.    Please provide us your analysis regarding identifying performance
obligations in your
      content licensing arrangements. Tell us if these arrangements contain
content libraries
      and, if so, how you have considered whether existing content and new
content represent
      separate performance obligations. In addition, please clarify how you
have considered
      judgments in determining both amounts allocated to and the timing of
satisfaction of the
      related performance obligations. Refer to ASC 606-10-50-12 and ASC
606-10-50-17.
 Sean Sullivan
AMC Networks Inc.
August 21, 2018
Page 2
Subscription fee revenue, page 7

2.       Please help us better understand the nature of services transferred to
your customers
         within your affiliation agreements. Tell us if you have combined any
services for the
         purposes of determining your performance obligations. Specifically
address whether
         these arrangements contain a video-on-demand library. Please also
describe the
         judgement used in determining both the timing of satisfaction and
amounts allocated to
         each performance obligation. Refer to 606-10-50-12 and 606-10-50-17.
3.       Please tell us your basis for recognizing revenue related to your
fixed fee affiliation
         agreements based on the invoiced amount or on a straight-line basis.
In this regard, tell us
         if you believe these arrangements contain a functional license of
intellectual property.
Note 2. Revenue Recognition
Advertising, page 8

4.       We note certain advertising contracts have guarantees of audience
member views. We
         also note your disclosure at the bottom of page 8 that a portion of
the related revenue is
         deferred if the guaranteed ratings are not met. Please clarify if
these guarantees are
         treated as variable consideration in determining your transaction
price. Refer to ASC 606-
         10-32-5 and 606-10-50-20.
       In closing, 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.

       You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371
or Carlos
Pacho, Senior Assistant Chief Accountant at 202-551-3835 with any questions.



FirstName LastNameSean Sullivan                                Sincerely,
Comapany NameAMC Networks Inc.
                                                               Division of
Corporation Finance
August 21, 2018 Page 2                                         Office of
Telecommunications
FirstName LastName