SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

June 27, 2013

Via E-mail
Mr. Geoffrey Davis
Chief Financial Officer
Melco Crown Entertainment , LTD
36th Floor, The Centrium
60 Wyndham Street
Central, Hong Kong

 RE: Melco Crown Entertainment , LTD
Form 20 -F for the Fiscal Year Ended December 31, 201 2
  Filed April 1 8, 2013
  File No. 1 -33178

Dear Mr. Davis:

We have reviewed your response letter dated June 25, 2013 , and have the following
additional comment .  Please respond to this letter via EDGAR within ten business days by
providing the  requested information or by advising us when you will provide the requested
response.

After reviewing the information you provide  in response to this comment, we may have
additional comments.

General

1. We note the three bullet -pointed acknowledgements (i.e. Tandy language) provided at the
end of your response letter dated June 25, 2013.  However, these acknowledgments must
be provided in writing from your management, not from your outside counsel on
management’s behalf.  Please provide the required written acknowledgements by a
member of management.

We urge all persons who are responsible for the accuracy and adequacy of the d isclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require. Since the company and its management are
in possession of all facts relating to a company’s di sclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Mr. Geoffrey Davis
Melco Crown Entertainment LTD
June 27, 2013
Page 2

 You may contact William Demarest, Staff Accountant, at (202) 551 -3432 or me at (202)
551-3694  with any questions.

        Sincerely,

        /s/ Jonathan Wiggins

        Jonathan Wiggins
        Staff  Accountant