EXHIBIT 16.1
September 13, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of the Form 8-K to be filed on or about September 14, 2005, of the Pinnacle Entertainment, Inc. 401(k) Investment Plan and are in agreement with the statements contained in paragraphs one, two, four, five and six in Item 4.01 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Holthouse Carlin & Van Trigt LLP