SEC comment letter
Filing comparison
Melco Resorts & Entertainment LTD responded to SEC staff comments on MD&A
Letter dated 2025-10-06; published on EDGAR 2026-09-01 — the SEC releases comment letters only after the review closes.
We note you revised the definition of “China” or “PRC” since your December 31, 2023 Form 20-F to include Hong Kong and Macau in the definition, consistent with the response to our prior comment letter dated August 27, 2024; however, we also note that you have extensively revised the references to the PRC to instead refer to mainland China. Please revise these references to mainland China throughout your annual…
Evidence
- Direction
- company to staff
- Letter dated
- 2025-10-06
- Published on edgar
- 2026-09-01
- Reviewing
- Melco Resorts & Entertainment Ltd. Form 20-F for the Year Ended December 31, 2024 Correspondence from the SEC on September 22, 2025 File No. 001-33178 Attn: Div
- Source
- Company response to SEC staff (CORRESP)
- Topics
- MD&A, Income taxes
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.