AMC rejected former The Walking Dead showrunner Frank Darabont’s claims in a New York court today in the network’s first response to his suit, via Deadline.  The suit, which Darabont filed in December, charged that AMC used accounting allocations to deny him his share of the profits (see "Showrunner Sues Over 'Walking Dead'"), after he nurtured the show, wrote and directed the pilot, and ran the first season and most of the second.  Using AMC’s allocation methods, the show showed nearly $50 million in losses after two seasons.

AMC wasn’t having any of it.  "Defendants deny that Plaintiffs are entitled to any relief, whether monetary, compensatory, declarative, equitable, costs, and/or fees relating to this matter, or in any other form sought by Plaintiffs," today’s filing said, along with a point by point rebuttal. 

More filings will now ensue followed by an eventual trial, if the parties don’t settle before then.