November 10, 2010
VIA EDGAR
Jennifer Gowetski, Esq.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-6010
MCE Finance Limited
Registration Statement on Form F-4, as amended
(File No. 333-168823)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, MCE Finance Limited, Melco Crown Entertainment Limited, MPEL International Limited, Melco Crown Gaming (Macau) Limited, MPEL Nominee One Limited, MPEL Investments Limited, Altira Hotel Limited, Altira Developments Limited, Melco Crown (COD) Hotels Limited, Melco Crown (COD) Developments Limited, Melco Crown (Cafe) Limited, Golden Future (Management Services) Limited, MPEL (Delaware) LLC, Melco Crown Hospitality and Services Limited, Melco Crown (COD) Retail Services Limited, Melco Crown (COD) Ventures Limited, COD Theatre Limited, Melco Crown COD (HR) Hotel Limited, Melco Crown COD (CT) Hotel Limited and Melco Crown COD (GH) Hotel Limited hereby request that the effectiveness of the above-captioned Registration Statement on Form F-4, as amended on October 21, 2010 and November 5, 2010, be accelerated to no later than 4:00 p.m., Eastern Standard Time, on November 12, 2010 or as soon thereafter as practicable.
We acknowledge that:
| | (i) | | should the U.S. Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, we do not foreclose the Commission from taking any action with respect to the filing; |
| |
| | (ii) | | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| | (iii) | | we 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. |
Upon grant of our request to accelerate effectiveness, we would appreciate the Commission’s transmission to our counsel, Debevoise & Plimpton LLP via telecopy at (852) 2810 9828, confirmation of the time and date at which the Registration Statement became effective.
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| | Very truly yours,
MCE FINANCE LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN ENTERTAINMENT LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MPEL INTERNATIONAL LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN GAMING (MACAU) LIMITED
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| | By: | /s/ Stephanie Cheung | |
| | | Name: | Stephanie Cheung | |
| | | Title: | Authorized Signatory | |
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| | MPEL NOMINEE ONE LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MPEL INVESTMENTS LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | ALTIRA HOTEL LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | ALTIRA DEVELOPMENTS LIMITED
| |
| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN (COD) HOTELS LIMITED
| |
| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN (COD) DEVELOPMENTS LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN (CAFE) LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | GOLDEN FUTURE (MANAGEMENT SERVICES) LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MPEL (DELAWARE) LLC
| |
| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN HOSPITALITY AND SERVICES LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN (COD) RETAIL SERVICES LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN (COD) VENTURES LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | COD THEATRE LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN COD (HR) HOTEL LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN COD (CT) HOTEL LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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| | MELCO CROWN COD (GH) HOTEL LIMITED
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| | By: | /s/ Leanne Palmer | |
| | | Name: | Leanne Palmer | |
| | | Title: | Authorized Signatory | |
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