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 & Bartlett LLP | ||||
| 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
Pádraig Ó Ríordáin