Boyd Gaming Corporation
3883 Howard Hughes Parkway, Ninth Floor
Las Vegas, Nevada 89169
July 9, 2018
VIA EDGAR
Erin E. Martin
Legal Branch Chief
Office of Real Estate and Commodities
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Boyd Gaming Corporation and Related Guarantors Registration Statement onForm S-4 Filed June 28, 2018 FileNos. 333-225959 through333-225959-27 |
Dear Ms. Martin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Boyd Gaming Corporation and the related guarantors (collectively, the “Company”) hereby request acceleration of effectiveness of the above-referenced registration statement onForm S-4 (FileNos. 333-225959 through333-225959-27) for the Company to 4:00 p.m., Eastern Time, on July 11, 2018 or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Brandon C. Parris at its outside counsel, Morrison & Foerster LLP, at415-268-6617.
Securities and Exchange Commission
Acceleration Request
Sincerely,
Boyd Gaming Corporation | ||
| By: | /s/ Josh Hirsberg | |
Josh Hirsberg | ||
| Executive Vice President, Chief Financial Officer and Treasurer | ||
