August 27, 2024

Geoffrey Stuart Davis
Chief Financial Officer
Melco Resorts & Entertainment Limited
71 Robinson Road #04-03
Singapore 068895

       Re: Melco Resorts & Entertainment Limited
           Form 20-F for the Fiscal Year Ended December 31, 2023
           File No. 001-33178
Dear Geoffrey Stuart Davis:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F for Fiscal Year Ended December 31, 2023
Introduction, page 1

1.     In future filings, please revise your definition of "China" or "PRC" to
remove the
       exclusion of Hong Kong and Macau from this definition. The definition
may clarify that
       the only time that "China" or the "PRC" does not include Hong Kong or
Macau is when
       you are referencing specific laws and regulations adopted by the PRC. If
it does, please
       revise your disclosure to discuss any commensurate laws or regulations
in Macau or Hong
       Kong, if applicable, and any risks and consequences to the company
associated with those
       regulations. Please also disclose in the definition section that the
same legal and
       operational risks associated with operations in China may also apply to
operations in
       Macau or Hong Kong. Revise your risk factor disclosure accordingly.
Please confirm your
       understanding and include your proposed disclosure in your response
letter.
        We remind you that the company and its management are responsible for
the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action
by the staff.
 August 27, 2024
Page 2

       Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at
202-551-3395 if you have
questions regarding comments on the financial statements and related matters.
Please contact
Ruairi Regan at 202-551-3269 or Pam Howell at 202-551-3357 with any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Real Estate
& Construction