MPEL [Melco Crown Entertainment] CORRESP: (Original Filing)
[VIA EDGAR CORRESPONDENCE Branch Chief Division of Corporation Finance 100 F Street, NE Attn: Mr. Daniel L. Gordon August 4, 2014 Dear Mr. Gordon, Re: Melco Crown Entertainment Limited (the Company or we) Form 20-F for the Fiscal Year Ended December 31, 2013 (Form 20F) Filed April 15, 2014 File No. 001-33178 We are responding to the Staffs letter of]