June 21, 2010
VIA EDGAR SUBMISSION
Mr. J. Nolan McWilliams
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Request for Accelerated Effectiveness of Pinnacle Entertainment, Inc.’s Registration Statement on Form S-4, File No. 333-165747 (the “Registration Statement”) |
Dear Mr. McWilliams:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Pinnacle Entertainment, Inc. and the other registrants set forth in the Registration Statement (collectively, the “Registrants”) hereby request acceleration of the effective date of the above-referenced Registration Statement. Subject to your approval, the Registrants hereby request that the Registration Statement be declared effective on June 24, 2010 at 10:00 a.m. Washington, D.C. time or as soon thereafter as practicable.
If you have any questions regarding this request, please do not hesitate to telephone the undersigned at (702) 541-7777 or Ashok Mukhey, Esq. at (310) 277-1010.
[SIGNATURE PAGES FOLLOW]
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| Very truly yours, | ||||||
| Pinnacle Entertainment, Inc. | ||||||
| a Delaware corporation | ||||||
| By: | /s/ Stephen H. Capp | |||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||
| BILOXI CASINO CORP., a Mississippi corporation | ||||||
| President Riverboat Casino-Missouri, Inc., a Missouri corporation | ||||||
| By: | /s/ Stephen H. Capp | |||||
| Stephen H. Capp, Chief Financial Officer and Treasurer | ||||||
| Casino Magic Corp., a Minnesota corporation | ||||||
| St. Louis Casino Corp., a Missouri corporation | ||||||
| By: | /s/ Stephen H. Capp | |||||
| Stephen H. Capp, Chief Financial Officer | ||||||
| Casino One Corporation, a Mississippi corporation | ||||||
| PNK (BOSSIER CITY), Inc., a Louisiana corporation | ||||||
| By: | /s/ Stephen H. Capp | |||||
| Stephen H. Capp, Treasurer | ||||||
| AREH MLK LLC, a Delaware limited liability company | ||||||
| AREP Boardwalk Properties LLC, | ||||||
| a Delaware limited liability company | ||||||
| PNK Development 13, LLC, a New Jersey limited liability company | ||||||
| PSW Properties LLC, a Delaware limited liability company | ||||||
| By: | Biloxi Casino Corp. | |||||
| Sole Member | ||||||
| By: | /s/ Stephen H. Capp | |||||
| Stephen H. Capp, Chief Financial Officer and Treasurer | ||||||
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| PNK (SCB), L.L.C., a Louisiana limited liability company | ||||||||
| By: | PNK Development 7, LLC Sole Member | |||||||
| By: | Pinnacle Entertainment, Inc. Sole Member | |||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||||
| Belterra Resort Indiana, LLC, a Nevada limited liability company | ||||||||
| Boomtown, LLC, a Delaware limited liability company | ||||||||
| PNK (CHILE 1), LLC, a Delaware limited liability company | ||||||||
| PNK (CHILE 2), LLC, a Delaware limited liability company | ||||||||
| PNK Development 7, LLC, a Delaware limited liability company | ||||||||
| PNK Development 8, LLC, a Delaware limited liability company | ||||||||
| PNK Development 9, LLC, a Delaware limited liability company | ||||||||
| PNK (ES), LLC, a Delaware limited liability company | ||||||||
| PNK (Reno), LLC, a Nevada limited liability company | ||||||||
| PNK (River City), LLC, a Missouri limited liability company | ||||||||
| PNK (STLH), LLC, a Delaware limited liability company | ||||||||
| PNK (ST. LOUIS RE), LLC, a Delaware limited liability company | ||||||||
| PNK (LAKE CHARLES), L.L.C., | ||||||||
| a Louisiana limited liability company | ||||||||
| By: | Pinnacle Entertainment, Inc. | |||||||
| Sole Member | ||||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||||
| ACE Gaming, LLC, a New Jersey limited liability company | ||||||||
| Mitre Associates LLC, a Delaware limited liability company | ||||||||
| By: | PNK Development 13, LLC, | |||||||
| Sole Member | ||||||||
| By: | Biloxi Casino Corp. | |||||||
| Its Sole Member | ||||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Chief Financial Officer and Treasurer | ||||||||
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| OGLE HAUS, LLC, an Indiana limited liability company | ||||||||
| By: | Belterra Resort Indiana, LLC | |||||||
| Sole Member | ||||||||
| By: | Pinnacle Entertainment, Inc. | |||||||
| Sole Member | ||||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||||
| PNK (BATON ROUGE) PARTNERSHIP | ||||||||
| A Louisiana partnership | ||||||||
| By: | PNK Development 8, LLC | |||||||
| Managing Partner | ||||||||
| By: | Pinnacle Entertainment, Inc. | |||||||
| Its Sole Member | ||||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||||
| Louisiana-I Gaming, a Louisiana Partnership in Commendam | ||||||||
| By: | Boomtown, LLC | |||||||
| Its General Partner | ||||||||
| By: | Pinnacle Entertainment, Inc. | |||||||
| Its Sole Member | ||||||||
| By: | /s/ Stephen H. Capp | |||||||
| Stephen H. Capp, Executive Vice President and Chief Financial Officer | ||||||||
| Yankton Investments, LLC, | ||||||||
| a Nevada limited liability company | ||||||||
| By: | /s/ John A. Godfrey | |||||||
| John A. Godfrey, Manager | ||||||||