December 19, 2012
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549-3561
Attn: Mr. Max A. Webb
| Re: | Cinemark USA, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed March 14, 2012
File No. 033-47040
Dear Mr. Webb:
We are in receipt of your letter dated December 13, 2012 from the Securities and Exchange Commission staff (the “Staff”) setting forth the below comment regarding the above-referenced Form 10-K of Cinemark USA, Inc. for the fiscal year ended December 31, 2011 (the “2011 Form 10-K”).
Form 10-K for the Fiscal Year Ended December 31, 2011
Cover Page
| 1. | We note that you have omitted certain information from your filing required by Form 10-K. We also note that you appear to be relying upon General Instruction I of Form 10-K. Please confirm, on the date of filing your report, that you met the conditions set forth in General Instruction I.(1)(a) and (b) of Form 10-K and therefore you filed your report with the reduced disclosure format. To the extent you rely upon General Instruction I of Form 10-K in future filings, please confirm that you will prominently set forth, on the cover page of the Form 10-K, a statement that you meet the conditions set forth in General Instruction I.(1)(a) and (b) of Form 10-K and therefore are filing your report with the reduced disclosure format. Refer to General Instruction I.(1)(c) of Form 10-K. |
Response: Please be advised that Cinemark USA, Inc. hereby confirms that on the date of filing the 2011 Form 10-K, Cinemark USA, Inc. met the conditions set forth in General Instruction I.(1)(a) and (b) of Form 10-K and therefore Cinemark USA, Inc. filed the 2011 Form 10-K with the reduced disclosure format. Cinemark USA, Inc. further confirms that to the extent Cinemark USA, Inc. relies upon General Instruction I of Form 10-K in future filings, Cinemark USA, Inc. will prominently set forth, on the cover page of the Form 10-K, a statement that Cinemark USA, Inc. meets the conditions set forth in General Instruction I.(1)(a) and (b) of Form 10-K and therefore is filing Cinemark USA, Inc.’s report with the reduced disclosure format.
3900 Dallas Parkway, Suite 500 • Plano, Texas 75093
Page 2
December 19, 2012
United States Securities and Exchange Commission
Cinemark USA, Inc. acknowledges that:
| • | Cinemark USA, Inc. is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and |
| • | Cinemark USA, Inc. may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. |
If you have any questions or require any additional information, please do not hesitate to call me at (972) 665-1000.
Sincerely,
CINEMARK USA, INC.
/s/ Michael D. Cavalier | ||
| By: | Michael D. Cavalier Senior Vice President-General Counsel and Secretary | |
| Cc: | Donald E. Field, SEC Terry M. Schpok | |