900 G STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE: +1-202-636-5500
FACSIMILE: +1-202-636-5502
Direct Dial Number
+1-202-636-5804 | E-mail Address
jbonnie@stblaw.com |
January 18, 2024
VIA EDGAR
Re: | Flutter Entertainment plc |
Amendment No. 1 to |
Registration Statement on Form 20-F |
Filed January 18, 2024 |
File No. 001-37403 |
Austin Pattan, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Pattan:
On behalf of Flutter Entertainment plc (“Flutter”), we hereby transmit via EDGAR for filing with the Securities and Exchange Commission (the “Commission”) Amendment No. 1 to the Registration Statement on Form 20-F (“Amendment No. 1”) relating to the registration of its ordinary shares, marked to show changes from the Registration Statement filed on January 11, 2024. Amendment No. 1 has been revised to include the additional disclosure under “Item 5. Operating and Financial Review and Prospects—A. Operating Results—Trading Updates—Trading Update for the Three Months Ended December 31, 2023.”
* * * * *
Simpson Thacher & BartlettLLP | ||||
Flutter Entertainment plc | - 2 - | January 18, 2024 |
Please do not hesitate to call me at (202) 636-5804 or Jonathan Ozner at (212) 455-2632 with any questions you may have regarding this filing or if you wish to discuss the above.
Very truly yours, |
/s/ Joshua Ford Bonnie |
Joshua Ford Bonnie |
cc: | Securities and Exchange Commission |
Kathleen Collins
Matthew Derby
Joyce Sweeney
Flutter Entertainment plc
Peter Jackson
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