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SEC Comment Letter for Melco Resorts & Entertainment (MLCO) — Feb 11, 2026

Melco Resorts & Entertainment LTD
Date: Feb. 11, 2026 · CIK: 0001381640 · Accession: 0000000000-26-001419

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-33178

Date
February 11, 2026
Author
Division of
Form
UPLOAD
Company
Melco Resorts & Entertainment LTD

Letter

Re: Melco Resorts & Entertainment LTD Form 20-F for the fiscal year ended December 31, 2024 File No. 001-33178 Filed March 21, 2025 Dear Geoffrey Stuart Davis:

February 11, 2026

Geoffrey Stuart Davis Chief Financial Officer Melco Resorts & Entertainment LTD 71 Robinson Road #04-03 Singapore 068895

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 11, 2026

Geoffrey Stuart Davis
Chief Financial Officer
Melco Resorts & Entertainment LTD
71 Robinson Road #04-03
Singapore 068895

 Re: Melco Resorts & Entertainment LTD
 Form 20-F for the fiscal year ended December 31, 2024
 File No. 001-33178
 Filed March 21, 2025
Dear Geoffrey Stuart Davis:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of Real Estate
& Construction
</TEXT>
</DOCUMENT>