300 Entertainment

Theory Entertainment LLC, doing business as 300 Entertainment, is an American record label founded by Lyor Cohen, Kevin Liles, Todd Moscowitz, and Roger Gold. The label's roster includes acts across multiple genres such as hip hop, rock, pop, electronic, alternative, and country. Current artists include Young Thug, Fetty Wap, Mary J. Blige, No Savage, Rejjie Snow, Cheat Codes, Tee Grizzley, Famous Dex, Shy Glizzy, Cobi, Meg Mac, Dae Dae, the Hunna, Maggie Lindemann, Bailey Bryan, OMB Peezy, Ice Prince, $not and Des Rocs. It is based in New York City. The label also acts as distributor for Young Thug's record label YSL Records, whose roster includes rappers Gunna and the late Lil Keed.

In 2021, Warner Music Group acquired 300 for $400 million. In June 2022, 300 Entertainment was merged with Elektra Music Group to create the umbrella label 300 Elektra Entertainment (3EE), though both Elektra and 300 continued to maintain their separate identities as labels.