Correspondence 0001193125-24-011921 from Flutter Entertainment plc (FLUT)
Flutter Entertainment plc
Date: Jan. 22, 2024 · CIK: 0001635327 · Accession: 0001193125-24-011921
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-37403
Letter
Re: Flutter Entertainment plc
Flutter Entertainment plc
Belfield Office Park, Beech Hill Road
Clonskeagh, Dublin 4, D04 V972
Ireland
January 22, 2024
VIA EDGAR
Registration Statement on Form 20-F
File No. 001-37403
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Austin Pattan, Esq.
Ladies and Gentlemen:
Pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder, Flutter Entertainment plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 10:00 am, Washington D.C. time, on January 26, 2024, or as soon as possible thereafter.
Please contact Josh Bonnie at (202) 636-5804 or Jon Ozner at (212) 455-2632, of Simpson Thacher & Bartlett LLP, counsel to the Company, when the Registration Statement has been declared effective and if you have any questions.
[Signature Page Follows]
Very truly yours,
FLUTTER ENTERTAINMENT PLC
Show Raw Text
CORRESP 1 filename1.htm CORRESP Flutter Entertainment plc Belfield Office Park, Beech Hill Road Clonskeagh, Dublin 4, D04 V972 Ireland January 22, 2024 VIA EDGAR Re: Flutter Entertainment plc Registration Statement on Form 20-F File No. 001-37403 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Austin Pattan, Esq. Ladies and Gentlemen: Pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder, Flutter Entertainment plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 10:00 am, Washington D.C. time, on January 26, 2024, or as soon as possible thereafter. Please contact Josh Bonnie at (202) 636-5804 or Jon Ozner at (212) 455-2632, of Simpson Thacher & Bartlett LLP, counsel to the Company, when the Registration Statement has been declared effective and if you have any questions. [Signature Page Follows] Very truly yours, FLUTTER ENTERTAINMENT PLC /s/ Edward Traynor Name: Edward Traynor Title: General Counsel and Corporate Secretary [Signature Page to Acceleration Request]