PINNACLE ENTERTAINMENT, INC.
3980 HOWARD HUGHES PARKWAY
LAS VEGAS, NEVADA 89169
April 5, 2016
VIA EDGAR TRANSMISSION
AND BY ELECTRONIC MAIL
Tom Kluck, Esq.
Branch Chief
Division of Corporation Finance
Office of Real Estate and Commodities
100 F Street, N.E.
Washington, D.C. 20549
RE: | Pinnacle Entertainment, Inc. |
Form 10-K
Filed February 29, 2016
File No. 001-13641
Dear Mr. Kluck:
As a supplement to the response letter delivered by Pinnacle Entertainment, Inc. (the “Company”) to the Securities and Exchange Commission (the “SEC” or the “Commission”) on April 1, 2016, regarding written comments the Company received from the staff of the Division of Corporation Finance, Office of Real Estate and Commodities (the “Staff”) of the SEC relating to the above-referenced Form 10-K, the Company hereby acknowledges to the Staff that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; 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. |
* * *
Tom Kluck, Esq.
April 5, 2016
Page 2
Should you have any questions relating to the foregoing matters or wish to discuss further, please contact me at (702) 541-7729.
Very truly yours, | ||
PINNACLE ENTERTAINMENT, INC. | ||
By: | /s/ Elliot D. Hoops | |
Name: | Elliot D. Hoops | |
Title: | Vice President and Legal Counsel |
cc: | Anthony M. Sanfilippo |
Stephen F. Arcano, Esq. |
Neil P. Stronski, Esq. |
Robert Bruning |