# EDGAR Filing Document

**Accession Number:** 0001381640
**File Stem:** 0000000000-23-002778
**Filing Date:** 2023-3
**Character Count:** 3236
**Document Hash:** 5716d39a00465e42a90bb6ca193047d4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002778.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000000000-23-002778

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Melco Resorts & Entertainment LTD
- **CENTRAL INDEX KEY:** 0001381640
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOTELS & MOTELS [7011]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 38TH FLOOR, THE CENTRIUM.
- **STREET 2:** 60 WYNDHAM STREET, CENTRAL
- **CITY:** HONG KONG.
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** (852) 2598 3600

**MAIL ADDRESS:**
- **STREET 1:** 38TH FLOOR, THE CENTRIUM.
- **STREET 2:** 60 WYNDHAM STREET, CENTRAL
- **CITY:** HONG KONG.
- **STATE:** K3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Melco Crown Entertainment LTD
- **DATE OF NAME CHANGE:** 20080723

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Melco PBL Entertainment (Macau) LTD
- **DATE OF NAME CHANGE:** 20061120
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-090588

## Text-Extract

```

United States securities and exchange commission logo

                     March 20, 2023

       Geoffrey Davis
       Chief Financial Officer
       Melco Resorts & Entertainment LTD
       38th Floor, The Centrium, 60 Wyndham Street
       Central, Hong Kong

                                                        Re: Melco Resorts &
Entertainment LTD
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Filed on March 31,
2022
                                                            File No. 001-33178

       Dear Geoffrey Davis:

              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 Real Estate & Construction
       cc:                                              David C. Lee

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 20, 2023

Geoffrey Davis
Chief Financial Officer
Melco Resorts & Entertainment LTD
38th Floor, The Centrium, 60 Wyndham Street
Central, Hong Kong

**Re: Melco Resorts & Entertainment LTD**
**Form 20-F for the Year Ended December 31, 2021**
**Filed on March 31, 2022**
**File No. 001-33178**

Dear Geoffrey Davis:

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 Real Estate & Construction

cc: David C. Lee