<SEC-DOCUMENT>0001747079-20-000145.txt : 20201201
<SEC-HEADER>0001747079-20-000145.hdr.sgml : 20201201
<ACCEPTANCE-DATETIME>20201201085511
ACCESSION NUMBER:		0001747079-20-000145
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201201
DATE AS OF CHANGE:		20201201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bally's Corp
		CENTRAL INDEX KEY:			0001747079
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				200904604
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-232112
		FILM NUMBER:		201359874

	BUSINESS ADDRESS:	
		STREET 1:		100 TWIN RIVER ROAD
		CITY:			LINCOLN
		STATE:			RI
		ZIP:			02865
		BUSINESS PHONE:		(401) 475-8474

	MAIL ADDRESS:	
		STREET 1:		100 TWIN RIVER ROAD
		CITY:			LINCOLN
		STATE:			RI
		ZIP:			02865

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Twin River Worldwide Holdings, Inc.
		DATE OF NAME CHANGE:	20201105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Bally's Corp
		DATE OF NAME CHANGE:	20201103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Twin River Worldwide Holdings, Inc.
		DATE OF NAME CHANGE:	20180718
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>formrw.htm
<DESCRIPTION>RW
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2020 Workiva -->
<title>Document</title></head><body><div id="id102108f775945b7a33460f3028ee97d_32"></div><div style="min-height:72pt;width:100%"><div><img alt="image1.jpg" src="image1.jpg" style="height:61px;margin-bottom:5pt;vertical-align:text-bottom;width:137px"></div></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">December 1, 2020</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Washington, D.C. 20549</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Attn&#58;  Pamela Long</font></div><div><font><br></font></div><div style="text-indent:99pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Re&#58;        Bally&#8217;s Corporation (f&#47;k&#47;a&#47; Twin River Worldwide Holdings, Inc.)</font></div><div style="text-indent:99.35pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">              Request for Withdrawal of Registration Statement on Form S-1</font></div><div style="text-indent:99.35pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">              </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%;text-decoration:underline">File No. 333-232112                                                                   </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Ladies and Gentlemen&#58; </font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Pursuant to Rule 477 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), Bally&#8217;s Corporation (the &#8220;Company&#8221;) hereby requests that the Securities and Exchange Commission (the &#8220;Commission&#8221;) consent to the withdrawal of the Company&#8217;s registration statement on Form S-1 (File No. 333-232112), together with all exhibits and amendments thereto (the &#8220;Registration Statement&#8221;) initially filed with the Commission on June 14, 2019. </font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company is seeking withdrawal of the Registration Statement because it no longer wishes to conduct a public offering of securities at this time.  The Registration Statement has not been declared effective by the Commission and no securities have been issued or sold under the Registration Statement. Based on the foregoing, the Company submits that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a).  </font></div><div style="text-align:justify;text-indent:36pt"><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">The Company acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration Statement.  However, in accordance with Rule 457(p) under the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.  </font></div><div style="text-indent:36pt"><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">If you have any questions, please contact the Company&#8217;s legal counsel, Randi Strudler of Jones Day at (212) 326-3626.</font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:115%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;        &#160;&#160;&#160;&#160;              &#160;&#160;&#160;&#160;          </font><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:55.448%"><tr><td style="width:1.0%"></td><td style="width:7.859%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:89.941%"></td><td style="width:0.1%"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">Very truly yours,</font></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:115%">BALLY&#8217;S CORPORATION</font></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By&#58;&#160;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#47;s&#47; Stephen H. Capp</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Stephen H. Capp</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Executive Vice President and Chief Financial Officer</font></td></tr><tr style="height:14pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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