MPEL [Melco Crown Entertainment] CORRESP: VIA EDGAR CORRESPONDENCE Mr. Daniel L. Gordon Branch
[VIA EDGAR CORRESPONDENCE Mr. Daniel L. Gordon Branch Chief Division of Corporation Finance 100 F Street, NE August 26, 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 August]