0001104659-16-113482.txt : 20160627 0001104659-16-113482.hdr.sgml : 20160627 20160422142829 ACCESSION NUMBER: 0001104659-16-113482 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Red Rock Resorts, Inc. CENTRAL INDEX KEY: 0001653653 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 475081182 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1505 SOUTH PAVILION CENTER DRIVE CITY: LAS VEGAS STATE: NV ZIP: 89135 BUSINESS PHONE: 7024953000 MAIL ADDRESS: STREET 1: 1505 SOUTH PAVILION CENTER DRIVE CITY: LAS VEGAS STATE: NV ZIP: 89135 FORMER COMPANY: FORMER CONFORMED NAME: Station Casinos Corp. DATE OF NAME CHANGE: 20150921 CORRESP 1 filename1.htm

 

April 22, 2016

 

VIA EDGAR

 

Stacie Gorman
Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                          Red Rock Resorts, Inc.
Registration Statement on Form S-1
Filed October 13, 2015
File No. 333-207397

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Red Rock Resorts, Inc. (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form S-1, as amended (File No. 333-207397) (the “Registration Statement”), be accelerated so that the Registration Statement becomes effective as of 3:00 p.m. E.S.T. on April 26, 2016 or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporate Finance of the Securities and Exchange Commission (the “Commission”).

 

In connection with the foregoing, the Company acknowledges the following:

 

·                       should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

·                       the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                       the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 


 

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 (213) 892-4671.  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 (702) 495-4256.

 

 

Very truly yours,

 

 

 

RED ROCK RESORTS, INC.

 

 

 

 

 

 

 

By:

/s/ Richard J. Haskins

 

Name:

 Richard J. Haskins

 

Title:

 President

 

 

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