1.	Publicly available information indicates that you have agreements with beIN and OSN to distribute AMC content such as Outdoor Channel and Sundance Channel, and that both beIN and OSN operate in Sudan and Syria. Additionally, you state on page 5 of the 10-K that you deliver programming in countries in the Middle East and Africa, regions that include Sudan and Syria.

•	AMC Networks has no direct or indirect business ties with the government of Syria or the government of Sudan or any entities that are owned or controlled by agencies or departments of the governments of either Syria or Sudan;

•	AMC Networks has no subsidiaries, affiliates, employees, or offices of any kind in either Syria or Sudan; and

•	AMC Networks has no sales to or agreements, commercial arrangements or other contacts with customers, distributors, resellers or other entities in Syria or Sudan.

---

2.

Please discuss the materiality of any contacts with Sudan and Syria you describe in response to the comment above, and whether those contacts constitute a material investment risk for your security holders. You should address materiality in quantitative terms, including the approximate dollar amounts of any associated revenues, assets, and liabilities for the last three fiscal years and the subsequent interim period. Also, address materiality in terms of qualitative factors that a reasonable investor would deem important in making an investment decision, including the potential impact of corporate activities upon a company's reputation and share value. Various state and municipal governments, universities, and other investors have proposed or adopted divestment or similar initiatives regarding investment in companies that do business with U.S.-designated state sponsors of terrorism. You should address the potential impact of the investor sentiment evidenced by such actions directed toward companies that have operations associated with Sudan and Syria.