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- S-4 Registration of securities issued in business combination transactions
- 3.3 Certificate of Formation of Ace Gaming, LLC
- 3.4 Second Amended and Restated Limited Liability Company Agreement
- 3.5 Certificate of Formation of Areh MLK LLC
- 3.6 Third Amended and Restated Limited Liability Company Agreement
- 3.7 Certificate of Formation of Arep Boardwalk Properties LLC
- 3.8 Second Amended and Restated Limited Liability Company Agreement
- 3.12 Amended and Restated Bylaws of Biloxi Casino Corp.
- 3.14 Amended and Restated Limited Liability Company Agreement
- 3.16 Amended and Restated By-laws of Casino Magic Corp.
- 3.18 Amended and Restated Bylaws of Casino One Corporation
- 3.20 Certificate of Formation of Mitre Associates LLC
- 3.21 Second Amended and Restated Limited Liability Company Agreeement
- 3.25 Articles of Incorporation of Casino Magic of Louisiana, Corp., As Amended
- 3.27 Certificate of Formation of PNK (Chile 1), LLC
- 3.28 Amended and Restated Limited Liability Company Agreement of PNK (Chile 1), LLC
- 3.29 Certificate of Formation of PNK (Chile 2), LLC
- 3.30 Amended and Restated Limited Liability Company Agreement of PNK (Chile 2), LLC
- 3.31 Certificate of Formation of PNK Development 7, LLC
- 3.32 Amended and Restated Limited Liability Company Agmt of PNK Development 7, LLC
- 3.33 Certificate of Formation of PNK Development 8, LLC
- 3.34 Amended and Restated Limited Liability Company Agmt of PNK Development 8, LLC
- 3.35 Certificate of Formation of PNK Development 9, LLC
- 3.36 Amended and Restated Limited Liability Company Agmt of PNK Development 9, LLC
- 3.37 Certificate of Formation of PNK Development 13, LLC
- 3.38 Second Amended and Restated Limited Liability Co Agmt of PNK Development 13, LLC
- 3.39 Certificate of Formation of PNK (Es), LLC
- 3.40 Amended and Restated Limited Liability Company Agreement of PNK (Es), LLC
- 3.45 Articles of Organization of PNK (SCB), LLC, As Amended
- 3.47 Certificate of Formation of PNK (ST. Louis Re), LLC
- 3.48 Amended and Restated Limited Liability Company Agmt of PNK (ST. Louis Re), LLC
- 3.49 Certificate of Formation of PNK (STLH), LLC, As Amended
- 3.50 Second Amended and Restated Limited Liability Company Agmt of PNK (STLH), LLC
- 3.51 Certificate of Formation of PSW Properties LLC
- 3.52 Second Amended and Restated Limited Liability Company Agreement of PSW Prop. LLC
- 3.53 Articles of Incorporation of ST. Louis Casino Corp
- 3.54 Amended and Restated By-laws of ST. Louis Casino Corp
- 3.55 Articles of Organization of Yankton Investments, LLC, As Amended
- 3.56 Operating Agreement of Yankton Investments, LLC
- 5.1 Opinion of Irell & Manella LLP
- 12.1 Computation of Ratio of Earnings to Fixed Charges
- 23.1 Consent of Deloitte & Touche LLP
- 24.1 Power of Attorney
- 25.1 Statement of Eligibility of Trustee on Form T-1
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- 99.3 Form of Broker Letter
- 99.4 Form of Letter to Holders and DTC Participants
- 99.5 Form of Guidelines for Certification of Taxpayer Id No. on Substitute Form W-9
- 21 May 10 Registration of securities issued in business combination transactions (amended)
- 26 Mar 10 Registration of securities issued in business combination transactions
- 7 May 08 Registration of securities issued in business combination transactions (amended)
- 31 Mar 08 Registration of securities issued in business combination transactions
- 3 Aug 04 Registration of securities issued in business combination transactions (amended)
- 28 May 04 Registration of securities issued in business combination transactions (amended)
- 22 Apr 04 Registration of securities issued in business combination transactions (amended)
EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-4 of our reports dated February 29, 2008, relating to the consolidated financial statements and financial statement schedule of Pinnacle Entertainment, Inc. (which report expresses an unqualified opinion and include explanatory paragraphs relating to the adoption of the provisions of Statement of Financial Accounting Standards No. 123(R), Share-Based Payment on January 1, 2006 and the adoption of the provisions of Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No 109 on January 1, 2007), and the effectiveness of Pinnacle Entertainment, Inc.’s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Pinnacle Entertainment, Inc. for the year ended December 31, 2007, and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.
/s/ DELOITTE & TOUCHE LLP |
Las Vegas, NV |
March 26, 2008 |