EXHIBIT 16.1
[DELOITTE & TOUCHE LETTERHEAD]
July 7, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Lakes Entertainment, Inc.’s Form 8-K dated June 30, 2005, and have the following comments:
1. We agree with the statements made in paragraphs 1, 2, 3, 5, 6 and 7.
2. We have no basis on which to agree or disagree with the statements made in paragraph 4.
Yours truly,
/s/Deloitte & Touche LLP