June 2, 2008
Securities and Exchange Commission
Washington, D.C. 20549
Attention: Cicely LaMothe, Branch Chief
Re: | Silver Legacy Capital Corp. |
Form 10-K for the year ended December 31, 2007
Filed on March 31, 2008
File No. 333-87202-01
Ladies and Gentlemen:
In accordance with the Staff’s request in its comment letter dated May 15, 2008, Circus and Eldorado Joint Venture and Silver Legacy Capital Corp. (collectively, the “Company”) acknowledge that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in its filings; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
• | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Sincerely,
CIRCUS AND ELDORADO JOINT VENTURE
AND SILVER LEGACY CAPITAL CORP.
By: | /s/Gary L. Carano | |
Gary L. Carano, Chief Executive Officer of Circus and Eldorado Joint Venture and Silver Legacy Capital Corp. |