Correspondence 0001193125-24-009710 from Flutter Entertainment plc (FLUT)
Flutter Entertainment plc
Date: Jan. 18, 2024 · CIK: 0001635327 · Accession: 0001193125-24-009710
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37403
Letter
VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Dear Mr. Pattan:
On behalf of Flutter Entertainment plc (“Flutter”), we hereby transmit via EDGAR for filing with the Securities and Exchange Commission (the “Commission”) Amendment No. 1 to the Registration Statement on Form 20-F (“Amendment No. 1”) relating to the registration of its ordinary shares, marked to show changes from the Registration Statement filed on January 11, 2024. Amendment No. 1 has been revised to include the additional disclosure under “Item 5. Operating and Financial Review and Prospects—A. Operating Results—Trading Updates—Trading Update for the Three Months Ended December 31, 2023.”
* * * * *
Simpson Thacher & Bartlett LLP
Flutter Entertainment plc
- -
January 18, 2024
Please do not hesitate to call me at (202) 636-5804 or Jonathan Ozner at (212) 455-2632 with any questions you may have regarding this filing or if you wish to discuss the above.
Very truly yours,
/s/ Joshua Ford Bonnie
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CORRESP
1
filename1.htm
CORRESP
900 G STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE:
+1-202-636-5500
FACSIMILE:
+1-202-636-5502
Direct Dial Number
+1-202-636-5804
E-mail Address
jbonnie@stblaw.com
January 18, 2024
VIA EDGAR
Re:
Flutter Entertainment plc
Amendment No. 1 to
Registration Statement on Form 20-F
Filed January 18, 2024
File No. 001-37403
Austin Pattan, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Pattan:
On behalf of Flutter Entertainment plc (“Flutter”), we hereby transmit via EDGAR for filing with the Securities and Exchange
Commission (the “Commission”) Amendment No. 1 to the Registration Statement on Form 20-F (“Amendment No. 1”) relating to the registration of its ordinary shares, marked to show
changes from the Registration Statement filed on January 11, 2024. Amendment No. 1 has been revised to include the additional disclosure under “Item 5. Operating and Financial Review and Prospects—A. Operating
Results—Trading Updates—Trading Update for the Three Months Ended December 31, 2023.”
* *
* * *
Simpson Thacher & Bartlett LLP
Flutter Entertainment plc
-
2
-
January 18, 2024
Please do not hesitate to call me at (202) 636-5804
or Jonathan Ozner at (212) 455-2632 with any questions you may have regarding this filing or if you wish to discuss the above.
Very truly yours,
/s/ Joshua Ford Bonnie
Joshua Ford Bonnie
cc:
Securities and Exchange Commission
Kathleen Collins
Matthew Derby
Joyce Sweeney
Flutter
Entertainment plc
Peter Jackson
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