SEC Comment Letter for DraftKings Inc. (CIK 0001772757) — Nov 16, 2021
DraftKings Inc. (CIK 0001772757)
Date: Nov. 16, 2021 · CIK: 0001772757 · Accession: 0000000000-21-013856
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File numbers found in text: 001-38908
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United States securities and exchange commission logo
November 16, 2021
Jason Park
Chief Financial Officer
DraftKings Inc.
222 Berkeley Street, 5th Floor
Boston, MA 02116
Re:DraftKings Inc.
Form 10-K for the Fiscal Year Ended December 31, 2020
File No. 001-38908
Dear Mr. Park:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services