SEC Comment Letter 0000000000-23-000163 to Codere Online Luxembourg, S.A. (CDRO, CDROW) (CIK 0001866782) (CDRO)
Codere Online Luxembourg, S.A. (CDRO, CDROW) (CIK 0001866782)
Date: Jan. 5, 2023 · CIK: 0001866782 · Accession: 0000000000-23-000163
AI Filing Summary & Sentiment
File numbers found in text: 333-269065
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United States securities and exchange commission logo
January 5, 2023
Moshe Edree
Chief Executive Officer
Codere Online Luxembourg, S.A.
7 rue Robert Stümper
L-2557 Luxembourg, Grand Duchy of Luxembourg
R.C.S. Luxembourg: B255798
Re:Codere Online Luxembourg, S.A.
Registration Statement on Form F-3
Filed December 29, 2022
File No. 333-269065
Dear Moshe Edree:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Michael J. Willisch