SEC Comment Letter 0000000000-23-002019 to Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO)
Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: Feb. 28, 2023 · CIK: 0001381640 · Accession: 0000000000-23-002019
AI Filing Summary & Sentiment
File numbers found in text: 001-33178
Referenced dates: October 7, 2022
Letter
United States securities and exchange commission logo February 28, 2023 Geoffrey Davis Chief Financial Officer Melco Resorts & Entertainment LTD 38th Floor, The Centrium, 60 Wyndham Street Central, Hong Kong Re:Melco Resorts & Entertainment LTD Response Letter dated October 7, 2022 for Form 20-F for the Year Ended December 31, 2021 Filed on March 31, 2022 File No. 001-33178 Dear Geoffrey Davis: We have reviewed your October 7, 2022 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 23, 2022 letter. Form 20-F for the Year Ended December 31, 2021 General 1.We note your response to prior Comment 1 and the proposed revision to your disclosure. Please revise to identify each officer and/or director located in China, Hong Kong or Macau. Item 3. Key Information, page 12 2.We reviewed your response to comment 4 and the proposed revisions to your disclosure. Please specifically quantify the dividends or distributions made to U.S. investors along with the source.
FirstName LastNameGeoffrey Davis Comapany NameMelco Resorts & Entertainment LTD February 28, 2023 Page 2 FirstName LastName Geoffrey Davis Melco Resorts & Entertainment LTD February 28, 2023 Page 2 You may contact Ameen Hamady at 202-551-3891 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. Please contact Victor Rivera Melandez at 202-551-4182 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: David C. Lee
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United States securities and exchange commission logo
February 28, 2023
Geoffrey Davis
Chief Financial Officer
Melco Resorts & Entertainment LTD
38th Floor, The Centrium, 60 Wyndham Street
Central, Hong Kong
Re:Melco Resorts & Entertainment LTD
Response Letter dated October 7, 2022 for
Form 20-F for the Year Ended December 31, 2021
Filed on March 31, 2022
File No. 001-33178
Dear Geoffrey Davis:
We have reviewed your October 7, 2022 response to our comment letter and have the
following comments. In some of our comments, we may ask you to provide us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
September 23, 2022 letter.
Form 20-F for the Year Ended December 31, 2021
General
1.We note your response to prior Comment 1 and the proposed revision to your
disclosure. Please revise to identify each officer and/or director located in China, Hong
Kong or Macau.
Item 3. Key Information, page 12
2.We reviewed your response to comment 4 and the proposed revisions to your disclosure.
Please specifically quantify the dividends or distributions made to U.S. investors along
with the source.
FirstName LastNameGeoffrey Davis
Comapany NameMelco Resorts & Entertainment LTD
February 28, 2023 Page 2
FirstName LastName
Geoffrey Davis
Melco Resorts & Entertainment LTD
February 28, 2023
Page 2
You may contact Ameen Hamady at 202-551-3891 or Mark Rakip at 202-551-3573 if
you have questions regarding comments on the financial statements and related matters. Please
contact Victor Rivera Melandez at 202-551-4182 or David Link at 202-551-3356 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: David C. Lee