Black Hole Entropy and Gravity Cutoff
  We study the black hole entropy as entanglement entropy and propose a resolution to the species puzzle. This resolution comes out naturally due to the fact that in the presence of $N$ species the universal gravitational cutoff is $\Lambda=M_{\rm Planck}/\sqrt{N}$, as opposed to $M_{\rm Planck}$. We demonstrate consistency of our solution by showing the equality of the two entropies in explicit examples in which the relation between $M_{\rm Planck}$ and $\Lambda$ is known from the fundamental theory. 
Gia Dvali and Sergey N. Solodukhin