August 17, 2010
Mr. Lyn Shenk
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-3561
Re: Station Casinos, Inc.
Form 10-K: For the Fiscal Year Ended December 31, 2009
Filed on March 31, 2010
File No. 001-12037
Dear Mr. Shenk:
Station Casinos, Inc. (the “Company,” “we,” or “our”) has received and reviewed the comments in the letter from the staff (the “Staff”) of the United States Securities and Exchange Commission dated August 4, 2010. I spoke with Aamira Chaudhry of the Staff on August 12, 2010 and August 16, 2010. We are requesting an extension to September 13, 2010 to file our response to the Staff’s letter. Given the demands that have been placed on our accounting and finance group while the Company is operating in bankruptcy, we feel we need additional time to adequately prepare and respond to the Staff’s comments. If I can be of any assistance to your or should you have any questions, please do not hesitate to contact me at (702) 495-4210 or contact Curt Mayer, our Vice President of Finance at (702) 495-4242.
Sincerely,
/s/ Thomas M. Friel |
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Thomas M. Friel |
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Executive Vice President, |
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Chief Accounting Officer and Treasurer |
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