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SEC Company Response from Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640) (MLCO) — Apr 21, 2009

Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)
Date: April 21, 2009 · CIK: 0001381640 · Accession: 0001145549-09-000640

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File numbers found in text: 333-15845

Date
April 21, 2009
Author
MELCO CROWN ENTERTAINMENT LIMITED
Form
CORRESP
Company
Melco Resorts & Entertainment LTD (MLCO) (CIK 0001381640)

Letter

VIA EDGAR Securities and Exchange Commission Washington, D.C.20549 U.S.A. Melco Crown Entertainment Limited Registration Statement on Form F-3 (Registration No. 333-15845)

Dear Mr. Rothenberg,

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Melco Crown Entertainment Limited hereby requests that the effectiveness of the above-captioned Registration be accelerated to no later than 3:00 p.m., Eastern Daylight Time, on April 21, 2009 or as soon thereafter as practicable.

We acknowledge that: (i) should the U.S. Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, we do not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) we may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Upon grant of our request to accelerate effectiveness, we would appreciate the Commission’s transmission to our counsel, Debevoise & Plimpton LLP via telecopy at (852) 2810 9828, confirmation of the time and date at which the Registration Statement became effective.

[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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filename1.htm

corresp

April 21, 2009

VIA EDGAR

Philip Rothenberg, Esq.

Securities and Exchange Commission

100 F Street N. E.

Washington, D.C.20549

U.S.A.

Melco Crown Entertainment Limited

Registration Statement on Form F-3 (Registration No. 333-15845)

Dear Mr. Rothenberg,

     Pursuant to Rule 461 of the Securities Act of 1933, as amended, Melco Crown Entertainment
Limited hereby requests that the effectiveness of the above-captioned Registration be accelerated
to no later than 3:00 p.m., Eastern Daylight Time,
on April 21, 2009 or as soon thereafter as practicable.

     We acknowledge that: (i) should the U.S. Securities and Exchange Commission (the “Commission”)
or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective,
we do not foreclose the Commission from taking any action with respect to the filing; (ii) the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the
filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of
the disclosure in the filing; and (iii) we may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

     Upon grant of our request to accelerate effectiveness, we would appreciate the Commission’s
transmission to our counsel, Debevoise & Plimpton LLP via telecopy at (852) 2810 9828, confirmation
of the time and date at which the Registration Statement became effective.

[Remainder of this page intentionally left blank.]

[This page is for signature only.]

    Very truly yours,

MELCO CROWN ENTERTAINMENT LIMITED

    By:
    /s/ Simon Dewhurst

    Name:
    Simon Dewhurst

    Title:
    Chief Financial Officer

cc: Tom Kluck, Securities and Exchange Commission

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