# EDGAR Filing Document

**Accession Number:** 0001866782
**File Stem:** 0000950103-23-000253
**Filing Date:** 2023-1
**Character Count:** 2724
**Document Hash:** 23884b5729f8509ec837eeda854c86e9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-23-000253.hdr.sgml**: 20230209

**ACCESSION NUMBER**: 0000950103-23-000253

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230109

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Codere Online Luxembourg, S.A.
- **CENTRAL INDEX KEY:** 0001866782
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 7 RUE ROBERT STUMPER
- **CITY:** LUXEMBOURG
- **STATE:** N4
- **ZIP:** L-2557
- **BUSINESS PHONE:** 352 26 25 88 88

**MAIL ADDRESS:**
- **STREET 1:** 7 RUE ROBERT STUMPER
- **CITY:** LUXEMBOURG
- **STATE:** N4
- **ZIP:** L-2557

**Codere Online Luxembourg, S.A.**

**7 rue Robert Stümper**

**L-2557 Luxembourg, Grand Duchy of Luxembourg**

January 9, 2023<br><u>VIA EDGAR</u><br>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549-3628

Attn: Kate Beukenkamp

Re: Codere Online Luxembourg, S.A. Registration Statement on Form F-3 File No. 333-269065

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Codere Online Luxembourg, S.A. (the "Company"), hereby requests that the effective date of the Company's Registration Statement on Form F-3 (File No. 333-269065) (the "Registration Statement"), be accelerated by the U.S. Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m., Washington, D.C. time, on January 11, 2023, or as soon as practicable thereafter. The Company hereby authorizes Michael J. Willisch of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally.

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Willisch and that such effectiveness also be confirmed in writing. Please do not hesitate to contact Mr. Willisch at +34 91 768 9610 or michael.willisch@davispolk.com with any questions or comments with respect to this letter.

Very truly yours,

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| | | |
|:---|:---|:---|
| Codere Online Luxembourg, S.A. | Codere Online Luxembourg, S.A. | Codere Online Luxembourg, S.A. |
| By: | /s/ Oscar Iglesias Sánchez | /s/ Oscar Iglesias Sánchez |
|  | Name: | Oscar Iglesias Sánchez |
|  | Title: | Chief Financial Officer |
| By: | /s/ Yaiza Rodriguez | /s/ Yaiza Rodriguez |
|  | Name: | Yaiza María Rodríguez Robles |
|  | Title: | General Counsel |

---

cc: Michael J. Willisch, Esq.<br>Davis Polk & Wardwell LLP