SEC Comment Letter for Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Jul 14, 2011

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: July 14, 2011 · CIK: 0001381640 · Accession: 0000000000-11-042629

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 14, 2011

Author

/s/ Daniel L. Gordon

Form

UPLOAD

Company

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)

Letter

July 14, 2011 Via Facsimile Mr. Geoffrey Davis Chief Financial Officer Melco Crown Entertainment LTD 36 th Floor, The Centrium 60 Wyndham Street Central, Hong Kong RE: Melco Crown Entertainment LTD Form 20-F for the Fiscal Ye ar Ended December 31, 2010 Filed April 1, 2011 File No. 1-33178

Dear Mr. Davis: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Daniel L. Gordon
Daniel L. Gordon
B r a n c h C h i e f

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July 14, 2011
 Via Facsimile

Mr. Geoffrey Davis Chief Financial Officer Melco Crown Entertainment LTD 36
th Floor, The Centrium
60 Wyndham Street Central, Hong Kong   RE:  Melco Crown Entertainment LTD
Form 20-F for the Fiscal Ye ar Ended December 31, 2010
  Filed April 1, 2011   File No. 1-33178

Dear Mr. Davis:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Daniel L. Gordon
Daniel L. Gordon
        B r a n c h  C h i e f

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