<SEC-DOCUMENT>0001193125-16-803813.txt : 20170130
<SEC-HEADER>0001193125-16-803813.hdr.sgml : 20170130
<ACCEPTANCE-DATETIME>20161227140803
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ACCESSION NUMBER:		0001193125-16-803813
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eldorado Resorts, Inc.
		CENTRAL INDEX KEY:			0001590895
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				463657681
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 WEST LIBERTY STREET, SUITE 1150
		CITY:			RENO
		STATE:			NV
		ZIP:			89501
		BUSINESS PHONE:		775-328-0100

	MAIL ADDRESS:	
		STREET 1:		100 WEST LIBERTY STREET, SUITE 1150
		CITY:			RENO
		STATE:			NV
		ZIP:			89501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eclair Holdings Co
		DATE OF NAME CHANGE:	20131104
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<TYPE>CORRESP
<SEQUENCE>1
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">December&nbsp;27, 2016 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I><U>VIA EDGAR AND FACSIMILE</U> </I></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"><B>Eldorado Resorts, Inc.</B> </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-4</FONT></B> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:8%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-214422</FONT></B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In accordance with Rule
461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement of Eldorado Resorts, Inc. (the &#147;<U>Company</U>&#148;), initially filed with the Securities and
Exchange Commission (the &#147;<U>Commission</U>&#148;) on November&nbsp;3, 2016, as amended by Amendment No.&nbsp;1 dated December&nbsp;22, 2016 (the &#147;<U>Registration Statement</U>&#148;) be accelerated so that it will be declared effective at
4:30 p.m. E.S.T. on December&nbsp;29, 2016, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporate Finance of the Commission. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Once the Registration Statement has been declared effective, please orally confirm that event with the Company&#146;s counsel, Milbank, Tweed,
Hadley&nbsp;&amp; McCloy LLP, by calling Deborah R. Conrad at (424) <FONT STYLE="white-space:nowrap">386-4671.</FONT> Also, if you have any questions regarding the foregoing, please do not hesitate to contact Ms.&nbsp;Conrad at the phone number
above or me at (775) <FONT STYLE="white-space:nowrap">328-0102.</FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD HEIGHT="16" COLSPAN="3"></TD></TR>
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<TD VALIGN="top" COLSPAN="3">ELDORADO RESORTS, INC.</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Anthony L. Carano</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Anthony L. Carano</TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Executive Vice President and</TD></TR>
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<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">General Counsel</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:2%; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;Deborah R. Conrad, Milbank, Tweed, Hadley&nbsp;&amp; McCloy LLP </P>
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