Entanglement and Thermodynamics of Black Hole Entropy
  Using simple conditions drawn from the stability of the cosmos in terms of vacuum energy density, the cut-off momentum of entanglement is related to the planckian mass. In so doing the black hole entropy is shown to be independent of the number of field species that contribute to vacuum fluctuations. And this is in spite of the fact that the number of field species is a linear multiplicand of the entanglement entropy when this latter is expressed in terms of the fundamental momentum cut-off of all fields. 
R. Brout