Garth Drabinsky has filed an appeal of his sentence for his involvement in a long-running accounting fraud at live theatre company Livent Inc., saying his seven-year penalty is excessive. Mr. Drabinsky's notice, filed yesterday in the Ontario Court of Appeal, uses the same language as an appeal filed earlier this week by former business partner Myron Gottlieb, who was sentenced to six years for his involvement in the fraud. Both men called their sentences "harsh and excessive." Mr. Drabinsky also said Madam Justice Mary Lou Benotto failed to properly consider the deterrent value of a lesser sentence combined with community service work. Mr. Drabinsky's lawyer, Edward Greenspan, had argued his client should receive a two-year sentence and could then go on a speaking tour to talk to university students about careers in the entertainment industry.