SEC Comment Letter 0000000000-22-012555 to LAS VEGAS SANDS CORP (LVS) (CIK 0001300514) (LVS)
LAS VEGAS SANDS CORP (LVS) (CIK 0001300514)
Date: Nov. 18, 2022 · CIK: 0001300514 · Accession: 0000000000-22-012555
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File numbers found in text: 001-32373
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United States securities and exchange commission logo
November 18, 2022
Randy Hyzak
Executive Vice President and Chief Financial Officer
Las Vegas Sands Corp.
3355 Las Vegas Boulevard South
Las Vegas, NV 89109
Re:Las Vegas Sands Corp.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 4, 2022
File No. 001-32373
Dear Randy Hyzak:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction