UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number: 333-144239
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| (CHECK ONE): | | þ Form 10-K o Form 11-K o Form 20-F o Form 10-Q o Form N-SAR |
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| For Period Ended | | December 31, 2007 | | |
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| | | o Transition Report on Form 10-K | |
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| | | o Transition Report on Form 20-F | |
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| | | o Transition Report on Form 11-K | |
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| | | o Transition Report on Form 10-Q | |
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| | | o Transition Report on Form N-SAR | |
| | | For the Transition Period Ended | | | |
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NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS
VERIFIED ANY INFORMATION CONTAINED HEREIN.
If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification
relates:
PART I. REGISTRANT INFORMATION
Tropicana Entertainment, LLC
Tropicana Finance Corp.
CP Laughlin Realty, LLC
Columbia Properties Vicksburg, LLC
JMBS Casino LLC
Full Name of Registrant
Former Name if Applicable
Address of Principal Executive Office (Street and Number)
Crestview Hills, Kentucky 41017
City, State and Zip Code
PART II. RULES 12b-25(b) AND (c)
If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)
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| þ | | | (a) | | The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; |
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| þ | | | (b) | | The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and |
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| o | | | (c) | | The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. |
PART III. NARRATIVE
State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period.
The registrants are unable, without unreasonable effort or expense, to file their Annual Report on Form 10-K in a timely manner due to unavoidable delays in the finalization of the financial statements to be included in such report caused by the contemplated divestitures of the registrants’ casino resort properties in Atlantic City and Evansville, the related impairment analysis and associated disclosure issues. Notwithstanding these delays, the registrants expect to file their Annual Report on Form 10-K within the additional time allowed by this report.
PART IV. OTHER INFORMATION
| (1) | | Name and telephone number of person to contact in regard to this notification. |
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| Theodore R. Mitchel | | 859 | | 578-1110 |
| (Name) | | (Area Code) | | (Telephone Number) |
| (2) | | Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). |
| | | þ Yes o No |
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| (3) | | Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? |
| | | o Yes þ No |
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| | | If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. |
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Tropicana Entertainment, LLC
Tropicana Finance Corp.
CP Laughlin Realty, LLC
Columbia Properties Vicksburg, LLC
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
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| Date: | | March 28, 2008 | | By: | | /s/ Theodore R. Mitchel |
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| | | | | Name: | | Theodore R. Mitchel |
| | | | | Title: | | Senior Vice President; Chief Financial Officer; Treasurer |
