Terina Salerno
General Counsel
American Wagering, Inc.
Phone: (702) 735-0101-412
Fax: (702) 735-0142
E-mail: terinas@americanwagering.com
July 7, 2010
Via EDGAR
David R. Humphrey, Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-0402
Mail Stop 3561
Re: | American Wagering, Inc. |
| File Number: 000-20685 |
| Comment Letter dated June 4, 2010 re Form 10-K for the fiscal year ended January 31, 2010 |
Dear Mr. Humphrey:
This letter is in reference to your letter dated June 4, 2010 containing comments of the staff of the Division of Corporation Finance on the Form 10-K of American Wagering, Inc. (the “Company”) as referenced above.
Pursuant to my telephone call on Tuesday, June 29, 2010, with Juan Migone of your office, the Company requires additional time to respond fully to the comments and has therefore requested an extension of time to respond. I am confirming that, in accordance with my discussion with Mr. Migone, the Company anticipates responding to the comments contained in the June 4 letter on or before July 16, 2010.
If you have any questions, please contact me at (702) 735-0101.
| Sincerely, |
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| /s/ Terina Salerno |
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| Terina Salerno |
| General Counsel |
TS:ts
AMERICAN WAGERING INCORPORATED
675 Grier Drive, Las Vegas, Nevada, U.S.A. 89119-3738 · 702 735-5529 · 702 735-0142