February 3, 2012
Securities and Exchange Commission
Division of Corporate Finance
100 F St., N.E.
Washington, D.C. 20549
Re: | Casears Entertainment |
Corporation Registration Statement on |
Form S-1 (File No. 333-177985) |
Dear Ladies and Gentlemen:
In connection with the proposed offering of the above-captioned securities, we wish to advise you that we, as a representative of the underwriters, hereby join with Caesars Entertainment Corporations (the Company) request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on February 6, 2012 at 4:00 p.m., New York City time, or as soon as practicable thereafter.
Pursuant to Rule 460 of the Rules and Regulations of the Securities and Exchange Commission (the Commission) under the Securities Act of 1933, as amended, regarding the distribution of preliminary prospectuses, we hereby advise the Commission that the distribution of the Preliminary Prospectus dated February 2, 2012 (the Preliminary Prospectus), relating to the proposed initial public offering of the Companys common stock commenced February 2, 2012. Approximately sixty-four (64) copies of the Preliminary Prospectus were distributed to prospective underwriters, institutional investors, dealers and others. The Preliminary Prospectus has been available on the Commissions website since February 2, 2012.
Very truly yours, | ||||
Credit Suisse Securities (USA) LLC | ||||
By: | /s/ Kristin DeClark | |||
Name: Kristin DeClark | ||||
Title: Director |
Acting on behalf of themselves and as the representative of the several underwriters.