Finance and investment firm Continental Entertainment Capital (CEC) has announced its single picture financing deal for Frank Miller's The Spirit and has provided partial production and distribution financing for Odd Lot Entertainment together with funds managed by private investment firm Qualia Capital.

Odd Lot and Lionsgate will jointly provide production and distribution funding on the comic book adaptation, which will be released by Lionsgate in the US and UK on Jan 16, 2009.

Odd Lot International has already pre-sold most of the world and last August truck a multi-territory deal with Sony Pictures Worldwide Acquisitions Group that encompassed Germany, France, Mexico, Italy and Latin America excluding Mexico and Brazil.

The financing deal was structured and negotiated by Odd Lot Entertainment COO Bill Lischak, who said: 'We enjoyed working with CEC and Qualia, as both companies embraced our structure and have been a pleasure to work with in getting this done.'

CEC, a subsidiary of Continental Entertainment Group, is a specialty finance and investment company established in April 2007 and has underwritten more than $400m in debt and equity financing deals.

Qualia Capital is a private investment firm focused exclusively on the media and entertainment industries with an emphasis on intellectual property asset portfolios.

Odd Lot principals Deborah Del Prete and Gigi Pritzker are producingThe Spirit with Michael Uslan of Batfilm Productions. Batfilmco-founder Benjamin Melniker and Steven Maier serve as executiveproducers with Odd Lot's Bill Lischak and Lionsgate's Michael Burns.

Gabriel Macht, Scarlett Johansson, Eva Mendes, Sarah Paulson, DanLauria, Paz Vega, Jaime King and Samuel L Jackson star in the tale of arookie police officer who returns from the dead to fight crime in thefictitious Central City.