SEC Comment Letter for Codere Online Luxembourg, S.A. (CDRO) — Jun 5, 2026
Codere Online Luxembourg, S.A.
Date: June 5, 2026 · CIK: 0001866782 · Accession: 0000000000-26-005728
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296418
Letter
Re: Codere Online Luxembourg, S.A. Registration Statement on Form F-3 Filed June 02, 2026 File No. 333-296418 Dear Aviv Sher: 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 Christopher Dunham at 202-551-3783 with any questions.
June 5, 2026
Aviv Sher Chief Executive Officer Codere Online Luxembourg, S.A. 7 rue Robert St mper L-2557 Luxembourg, Grand Duchy of Luxembourg R.C.S. Luxembourg: B255798
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Sami Ghneim, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 5, 2026 Aviv Sher Chief Executive Officer Codere Online Luxembourg, S.A. 7 rue Robert St mper 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 June 02, 2026 File No. 333-296418 Dear Aviv Sher: 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 Christopher Dunham at 202-551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Sami Ghneim, Esq. </TEXT> </DOCUMENT>