SEC Comment Letter for Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Aug 27, 2014
Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: Aug. 27, 2014 · CIK: 0001381640 · Accession: 0000000000-14-043298
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33178
Letter
August 27, 2014 Via Email Mr. Geoffrey Davis Chief Financial Officer Melco Crown Entertainment Limited 36th Floor, The Centrium 60 Wyndham Street Central, Hong Kong
Re: Melco Crown Entertainment Limited Form 20-F Filed April 15, 2014 File No. 001-33178
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 securities laws of the United States. We u rge 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 require.
Sincerely,
/s/ Daniel L. Gordon
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August 27, 2014 Via Email Mr. Geoffrey Davis Chief Financial Officer Melco Crown Entertainment Limited 36th Floor, The Centrium 60 Wyndham Street Central, Hong Kong Re: Melco Crown Entertainment Limited Form 20-F Filed April 15, 2014 File No. 001-33178 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 securities laws of the United States. We u rge 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 require. Sincerely, /s/ Daniel L. Gordon Daniel L. Gordo n Branch Chief