# EDGAR Filing Document

**Accession Number:** 0001935799
**File Stem:** 0001104659-25-068148
**Filing Date:** 2025-7
**Character Count:** 4160
**Document Hash:** 444823ab8e0a8632413a91635587fa60
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-068148.hdr.sgml**: 20251219

**ACCESSION NUMBER**: 0001104659-25-068148

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250715

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bally's Chicago, Inc.
- **CENTRAL INDEX KEY:** 0001935799
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOTELS & MOTELS [7011]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 882870098
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 100 WESTMINSTER STREET
- **CITY:** PROVIDENCE
- **STATE:** RI
- **ZIP:** 02903
- **BUSINESS PHONE:** (401) 475-8474

**MAIL ADDRESS:**
- **STREET 1:** 100 WESTMINSTER STREET
- **CITY:** PROVIDENCE
- **STATE:** RI
- **ZIP:** 02903

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| |
|:---|
| 1271 Avenue of the Americas |
| New York, New York 10020-1401 |
| Tel: +1.212.906.1200 Fax: +1.212.751.4864 |
| www.lw.com |

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| | | |
|:---|:---|:---|
| ![](tm2310971d46_correspimg01.jpg) | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
|  | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Century City | Paris |
|  | Chicago | Riyadh |
| July 15, 2025 | Dubai | San Diego |
|  | Düsseldorf | San Francisco |
|  | Frankfurt | Seoul |
|  | Hamburg | Silicon Valley |
|  | Hong Kong | Singapore |
|  | Houston | Tel Aviv |
|  | London | Tokyo |
|  | Los Angeles | Washington, D.C. |
|  | Madrid | Madrid |

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***VIA EDGAR***

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.

Washington, D.C. 20549-6010

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| | |
|:---|:---|
| Attention: | Jeffrey Lewis |
|  | Shannon Menjivar |
|  | Ruairi Regan |
|  | Pam Howell |

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| | |
|:---|:---|
| **Re:** | **Bally's Chicago, Inc.<br> Amendment No. 8 to<br> Registration Statement on Form S-1** |
|  | **Filed June 23, 2025** |
|  | **File No. 333-283772** |

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Ladies and Gentlemen:

On behalf of Bally's Chicago, Inc. (the "***Company***"), we submit this letter in connection with the filing of Amendment No. 9 to Registration Statement on Form S-1 (the "***Amendment No. 9***") which reflects the Company's responses to the comment letter received by the Company on July 10, 2025 from the staff (the "***Staff***") of the Securities and Exchange Commission (the "***SEC***") regarding the above referenced Amendment No. 8 to Registration Statement on Form S-1 previously filed by the Company on June 23, 2025 (the "***Amendment No. 8***").

For ease of review, we have set forth below each of the numbered comments of your letter in bold type followed by the Company's responses thereto. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in Amendment No. 9 and all references to page numbers in such responses are to page numbers in Amendment No. 9.

**July 15, 2025 <br> Page 2**

![](tm2310971d46_correspimg02.jpg)

**<u>Amended Registration Statement on Form S-1</u>**

**<u>Gaming License, page 18</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **We note your amended disclosure in response to prior comment 1 regarding the Illinois Gambling Act. Please revise to discuss the consequences of the change in offering in light of the ownership interest levels set forth in the Act, and address any risks that may arise if the levels are not met. Add risk factor disclosure as applicable** 

Response: The Company respectfully acknowledges the Staff's comment and has revised the disclosure on pages 18, 72, 73 and 151 of Amendment No. 9.

\* \* \*

We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me by telephone at (212) 906-1834 with any questions or comments regarding this correspondence.

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|:---|
| Very truly yours, |
| /s/ Senet Bischoff |
| Senet Bischoff |
| of LATHAM & WATKINS LLP |

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| | |
|:---|:---|
| cc: | (via email) |
|  | Ameet Patel, Bally's Chicago, Inc. |
|  | Sony Ben-Moshe, Esq., Latham & Watkins LLP |
|  | John Slater, Esq., Latham & Watkins LLP |

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