Flutter Entertainment (FLUT) CORRESPCorrespondence with SEC

Flutter Entertainment plc

Belfield Office Park, Beech Hill Road

Clonskeagh, Dublin 4, D04 V972

Ireland

January 22, 2024

VIA EDGAR

Registration Statement on Form 20-F

File No. 001-37403

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Austin Pattan, Esq.

Ladies and Gentlemen:

Pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder, Flutter Entertainment plc (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 10:00 am, Washington D.C. time, on January 26, 2024, or as soon as possible thereafter.

Please contact Josh Bonnie at (202) 636-5804 or Jon Ozner at (212) 455-2632, of Simpson Thacher & Bartlett LLP, counsel to the Company, when the Registration Statement has been declared effective and if you have any questions.

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