SEC Comment Letter 0000000000-23-008060 to STUDIO CITY INTERNATIONAL HOLDINGS Ltd (MSC) (CIK 0001713334) (MSC)
STUDIO CITY INTERNATIONAL HOLDINGS Ltd (MSC) (CIK 0001713334)
Date: July 27, 2023 · CIK: 0001713334 · Accession: 0000000000-23-008060
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File numbers found in text: 001-38699
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United States securities and exchange commission logo
July 27, 2023
Kevin Benning
Property General Manager
Studio City International Holdings Limited
71 Robinson Road #04-03
Singapore 068895
Re:Studio City International Holdings Limited
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated July 13, 2023
File No. 001-38699
Dear Kevin Benning:
We have reviewed your July 13, 2023 response to our comment letter and have the
following comment. In comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
June 15, 2023 letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 3. Key Information , page 10
1.We note your responses to prior comments 3, 4 and 5. Please also provide the disclosure
requested at the outset of Item 3.
FirstName LastNameKevin Benning
Comapany NameStudio City International Holdings Limited
July 27, 2023 Page 2
FirstName LastName
Kevin Benning
Studio City International Holdings Limited
July 27, 2023
Page 2
You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-3438 if
you have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at 202-551-3713 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction