CAESARS ENTERTAINMENT CORPORATION
One Caesars Palace Drive
Las Vegas, Nevada 89109
June 21, 2017
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Mr. Rahul Patel, Staff Attorney |
Mr. Tom Kluck, Legal Branch Chief
Re: | Caesars Entertainment Corporation |
Registration Statement on Form S-4 (File No. 333-216636)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Caesars Entertainment Corporation (the Registrant) hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-216636) (the Registration Statement), so that such Registration Statement will be declared effective at 8:00 a.m. Eastern Daylight Time on June 23, 2017, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please orally confirm that event with Scott Wiegand, Senior Vice President, Deputy General Counsel & Corporate Secretary of the Registrant at (702) 407-6061 or Michael Cohen, Senior Vice President, Corporate Development, General Counsel and Corporate Secretary of Caesars Acquisition Company at (702) 407-6029.
Thank you for your assistance with this matter. If you have any questions regarding the foregoing, please do not hesitate to contact Monica Thurmond of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3055 or Raymond Lin of Latham & Watkins LLP at (212) 906-1369.
Very truly yours, | ||
CAESARS ENTERTAINMENT CORPORATION | ||
By: |
/s/ Renee Becker | |
| ||
Name: Renee Becker, Esq. Title: Chief Counsel - Corporate & Securities, Assistant Secretary |
cc: | Timothy R. Donovan, Esq., Caesars Entertainment Corporation |
Scott E. Wiegand, Esq., Caesars Entertainment Corporation
Michael D. Cohen, Esq., Caesars Acquisition Company
Monica Thurmond, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP
Raymond Lin, Esq., Latham & Watkins LLP