SEC Comment Letter 0000000000-24-001634 to DraftKings Inc. (DKNG) (CIK 0001883685) (DKNG)
DraftKings Inc. (DKNG) (CIK 0001883685)
Date: Feb. 29, 2024 · CIK: 0001883685 · Accession: 0000000000-24-001634
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File numbers found in text: 001-41379
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United States securities and exchange commission logo
February 12, 2024
Jason K. Park
Chief Financial Officer
DraftKings Inc.
222 Berkeley Street, 5th Floor
Boston, MA 02116
Re:DraftKings Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 001-41379
Dear Jason K. Park:
We have completed our review of your filing. 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
cc: Scott D. Miller