United States securities and exchange commission logo
July 17, 2023
Kevin Richard Benning
Property General Manager
Studio City International Holdings Limited
38th Floor, The Centrium
60 Wyndham Street
Central
Hong Kong
Re: Studio City
International Holdings Ltd
Amendment No. 2 to
Registration Statement on Form F-3
Filed July 7, 2023
File No. 333-261406
Dear Kevin Richard Benning:
We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our comments apply to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to these comments, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our March
17, 2022 letter.
Form F-3/A filed July 7, 2023
Cover Page
1. We note your response
to comment 3; however, please revise the last bulleted definition
on page 1 to clarify
which entity the disclosure is referencing and which subsidiaries or
entities are conducting
the business operations.
Kevin Richard Benning
FirstName
Studio CityLastNameKevin RichardLimited
Benning
International Holdings
Comapany
July NameStudio City International Holdings Limited
17, 2023
July 17,
Page 2 2023 Page 2
FirstName LastName
General
2. Please update your disclosure to discuss the China Securities
Regulatory Commission
(CSRC) announcement of the implementation of the Trial Administrative
Measures of
Overseas Securities Offering and Listing by Domestic Companies which
became effective
on March 31, 2023.
Please contact Pearlyne Paulemon at 202-551-8714 or Brigitte Lippmann at
202-551-
3713 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Tim Cruickshank