This current report on Form 6-K including Exhibit 16.1 to this
current report on Form 6-K (this Form 6-K) is deemed to be incorporated by reference into the registration statement on Form F-3 of Melco Resorts & Entertainment Limited (File No. 333-255390), and shall be a part thereof from the date on which this report is furnished, to the extent
not superseded by documents or reports subsequently filed or furnished.
We are a developer, owner and operator of integrated resort facilities in Asia
and Europe. We currently have three major casino-based operations in Macau, namely, City of Dreams, Altira Macau and Studio City, and non-casino based operations in Macau at our
Mocha Clubs. In Macau, we are developing the remaining project for the land of Studio City. We also have a casino-based operation in the Philippines, City of Dreams Manila. In 2019, we expanded our footprint outside of Asia and into Europe following
our acquisition of a 75% equity interest in ICR Cyprus Holdings Limited, which owns the City of Dreams Mediterranean development and operates other casinos in Cyprus. In 2022, following process control changes, certain key finance personnel are
relocating to Singapore.
Change in Registrants Certifying Accountant
The audit and risk committee (the Audit Committee) of the board of directors of Melco Resorts & Entertainment Limited (the
Company) conducted a review process to consider the selection of the Companys independent registered public accounting firm for the audits of the Companys consolidated financial statements and internal control over
financial reporting as of and for the fiscal year ending December 31, 2022 to be filed with the U.S. Securities and Exchange Commission (SEC).
On August 16, 2022, the board of directors of the Company approved the appointment of Ernst & Young LLP, located in Singapore (EY
SG) and dismissed Ernst & Young, located in Hong Kong, Special Administrative Region of the PRC (EY HK) as the Companys independent registered public accounting firm for the audits of the Companys
consolidated financial statements and internal control over financial reporting to be filed with the SEC, effective on August 16, 2022. Both EY SG and EY HK are member firms of Ernst & Young Global Limited, each of which is a separate legal
entity. The change of the Companys independent registered public accounting firm was recommended by the Audit Committee and made after a review process conducted by Audit Committee. EY SG also replaces EY HK as the independent registered
public accounting firm of Studio City International Holdings Limited. In addition, EY SG will also replace EY HK as the independent auditors of Melco Resorts Finance Limited, Studio City Finance Limited and Studio City Investments Limited, including
with respect to filings to be made with the Singapore Stock Exchange.
EY HKs audit reports on the Companys consolidated financial statements
as of and for the years ended December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During each of the years ended December 31, 2021 and 2020, and in the subsequent interim period through the date of this Form 6-K, there has been no disagreement (as defined in Item 16F(a)(1)(iv) to Form 20-F and the related instructions thereto) with EY HK on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EY HK, would have caused them to make reference to the subject matter of the disagreements in their reports on the
consolidated financial statements for such years, and no reportable events occurred (as set forth in Item 16F(a)(1)(v) of Form 20-F).
During each of the years ended December 31, 2021 and 2020, and the subsequent interim period through August 15, 2022, neither the Company nor anyone on
behalf of the Company has consulted with EY SG regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Companys
consolidated financial statements, and neither a written report nor oral advice was provided to the Company that EY SG concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial
reporting issues, (ii) any matter that was the subject of disagreement pursuant to Item 16F(a)(1)(iv) of the instructions to Form 20-F, or (iii) any reportable events pursuant to Item 16F(a)(1)(v) of
the instructions to Form 20-F.
The Company has provided EY HK with a copy of the disclosures contained in this Form 6-K, and has requested EY HK to furnish the Company with a letter addressed to the SEC stating whether EY HK agrees with the statements made by the Company in this
Form 6-K and, if not, stating the respects in which it does not agree. A copy of such letter from EY HK, dated August 18, 2022, is filed as Exhibit 16.1 to this
Form 6-K.
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