TERRY M. SCHPOK, P.C.
(214) 969-2870 / Fax: (214) 969-4343
tschpok@akingump.com
(214) 969-2870 / Fax: (214) 969-4343
tschpok@akingump.com
April 20, 2007
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washing, D.C. 20549-3561
Attn: Mr. Max A. Webb
100 F Street, N.E.
Mail Stop 3561
Washing, D.C. 20549-3561
Attn: Mr. Max A. Webb
Re:
|
Cinemark Holdings, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| Filed February 1, 2007 | ||
| File No. 333-140390 |
Dear Mr. Webb:
On behalf of Cinemark Holdings, Inc., a Delaware corporation (the “Company”), we enclose for filing
under the Securities Act of 1933, as amended (the “Securities Act”), and the applicable rules and
regulations under the Securities Act, Amendment No. 5 (the “Amendment”) to the Registration
Statement on Form S-1, File No. 333-140390, filed on February 1, 2007 (the “Registration
Statement”).
The Registration Statement has been amended solely to file Exhibits 10.10(a), 10.10(b), 10.10(c),
10.10(e), 10.11(a), 10.11(b), 10.11(e), 10.12(a), 10.12(b), 10.12(c), 10.12(e), 10.13(a), 10.13(b),
10.13(e), 10.14(a), 10.14(b), 10.14(e), 10.15(a), 10.15(b), 10.15(e), 10.16(a), 10.16(b), 10.16(c),
10.16(e), 10.17(a), 10.17(b), 10.17(e), 10.18(a), 10.18(c), 10.18(d), 10.18(f), 10.19(a), 10.19(b),
10.19(c), 10.19(d), 10.19(e), 10.20(a), 10.20(b), 10.20(d), 10.20(e), 10.21(a), 10.21(b), 10.21(c),
10.21(e), 10.22(a), 10.22(b), 10.22(d), 10.22(e), 10.23(a), 10.23(b), 10.23(e), 10.24(a), 10.24(b),
10.24(c), 10.24(e), 10.25(a), 10.25(d), 10.26(a), 10.26(d), 10.27(a), 10.28(a), 10.28(d), 10.29(a),
10.29(d), 10.30(a), 10.30(b), 10.30(c), 10.31(a), 10.31(b), 10.31(c), 10.31(e), 10.32(a), 10.32(b),
10.32(d), 10.33(a), 10.33(c), 10.33(f), 10.34(a), 10.34(b), 10.34(c), 10.34(e), 10.35(a), 10.35(d),
10.36(a), 10.36(b), and 10.36(f).
The exhibits listed in this letter are being filed in their entirety in unredacted form and are
intended to replace the redacted exhibits filed previously in Amendment No. 3 to the Registration
Statement on Form S-1 under the same exhibit numbers.