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0001193125-17-211793.txt : 20170726 0001193125-17-211793.hdr.sgml : 20170726 20170623162604 ACCESSION NUMBER: 0001193125-17-211793 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eldorado Resorts, Inc. CENTRAL INDEX KEY: 0001590895 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 463657681 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 WEST LIBERTY STREET, SUITE 1150 CITY: RENO STATE: NV ZIP: 89501 BUSINESS PHONE: 775-328-0100 MAIL ADDRESS: STREET 1: 100 WEST LIBERTY STREET, SUITE 1150 CITY: RENO STATE: NV ZIP: 89501 FORMER COMPANY: FORMER CONFORMED NAME: Eclair Holdings Co DATE OF NAME CHANGE: 20131104 CORRESP 1 filename1.htm CORRESP

June 23, 2017

VIA EDGAR AND FACSIMILE

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Eldorado Resorts, Inc.

Registration Statement on Form S-4

File No. 333-218795

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement of Eldorado Resorts, Inc. (the “Company”), initially filed with the Securities and Exchange Commission (the “Commission”) on June 16, 2017 (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. E.S.T. on June 26, 2017, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporate Finance of the Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Milbank, Tweed, Hadley & McCloy LLP, by calling Deborah R. Conrad at (424) 386-4671. Also, if you have any questions regarding the foregoing, please do not hesitate to contact Ms. Conrad at the phone number above or me at (314) 813-9313.


Very truly yours,

ELDORADO RESORTS, INC.


By:		/s/ Edmund L. Quatmann, Jr.
Name:		Edmund L. Quatmann, Jr.
Title:		Executive Vice President, Chief Legal Officer and Secretary

cc:	Deborah R. Conrad, Milbank, Tweed, Hadley & McCloy LLP