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SEC Company Response from Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Jun 3, 2008

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: June 3, 2008 · CIK: 0001381640 · Accession: 0001145549-08-000991

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File numbers found in text: 001-33178

Date
June 3, 2008
Author
MELCO CROWN ENTERTAINMENT LIMITED
Form
CORRESP
Company
Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)

Letter

Division of Corporation Finance Securities and Exchange Commission Melco Crown Entertainment Limited (formerly known as Melco PBL Entertainment (Macau) Limited) File No. 001-33178 Form 20-F for the fiscal year ended December 31, 2007

Dear Ms. Van Doorn:

We refer to your letters, dated May 20, 2008 and May 28, 2008 (the “Comment Letters”), to Melco Crown Entertainment Limited (formerly known as Melco PBL Entertainment (Macau) Limited) (the “Company”) containing comments of the Staff of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2007 (File No. 001-33178).

We acknowledge that: (i) we are responsible for the adequacy and accuracy of the disclosure in the filings; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and (iii) we 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.

[Remainder of this page intentionally left blank.]

[This page is for signature only.]

Very truly yours,
MELCO CROWN ENTERTAINMENT LIMITED

Show Raw Text
CORRESP
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Acknowledgement Letter

June 3, 2008

Ms. Linda van Doorn

Senior Assistant Chief Accountant

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Melco Crown Entertainment Limited

(formerly known as Melco PBL Entertainment (Macau) Limited)

File No. 001-33178

Form 20-F for the fiscal year ended December 31, 2007

Dear Ms. Van Doorn:

     We refer to your letters, dated May 20, 2008 and May 28, 2008 (the “Comment Letters”), to
Melco Crown Entertainment Limited (formerly known as Melco PBL Entertainment (Macau) Limited) (the
“Company”) containing comments of the Staff of the Securities and Exchange Commission (the
“Commission”) relating to the Company’s Annual Report on Form 20-F for the fiscal year ended
December 31, 2007 (File No. 001-33178).

     We acknowledge that: (i) we are responsible for the adequacy and accuracy of the disclosure in
the filings; (ii) Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filings; and (iii) we 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.

[Remainder of this page intentionally left blank.]

[This page is for signature only.]

    Very truly yours,

MELCO CROWN ENTERTAINMENT LIMITED

    By:
    /s/ Lawrence Ho

    Name:
    Lawrence Ho

    Title:
    Co-Chairman and Chief Executive Officer

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