SEC Comment Letter for Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Jul 8, 2015

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: July 8, 2015 · CIK: 0001381640 · Accession: 0000000000-15-035787

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 8, 2015

Author

/s/ Jennifer Monick

Form

UPLOAD

Company

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

Letter

July 8, 2015 Via E -Mail 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 for the Fiscal Ye ar Ended December 31, 20 14 Filed April 15, 201 5 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 urge all persons who are responsible for the accura cy 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/ Jennifer Monick

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July 8, 2015

Via E -Mail
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 for the Fiscal Ye ar Ended December  31, 20 14
Filed April  15, 201 5
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 urge all persons
who are responsible for the accura cy 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/ Jennifer Monick

                                                                                                Jennifer Monick
                                                                                     Senior Staff Accountant

SecProbe.io