SEC Comment Letter for Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Jul 12, 2013

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: July 12, 2013 · CIK: 0001381640 · Accession: 0000000000-13-037994

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 12, 2013

Author

/s/ Jonathan Wiggins

Form

UPLOAD

Company

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

Letter

July 12, 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, 2012 Filed April 18, 2013 File No. 1 -33178

Dear Mr. Davis:

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securi ties laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules requi re.

Sincerely,
/s/ Jonathan Wiggins

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July 12, 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, 2012
  Filed April 18, 2013
  File No. 1 -33178

Dear Mr. Davis:

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securi ties laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules requi re.

Sincerely,

 /s/ Jonathan Wiggins

        Jonathan Wiggins
Staff Accountant

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