Mail Stop 4561

      September 20, 2005

Robert R. Black, Sr.
Chief Executive Officer and Manager
Virgin River Casino Corporation, RBG, LLC and
B & BB, Inc.
911 North Buffalo, Suite #201
Las Vegas, Nevada 89128

Re:	Virgin River Casino Corporation, RBG, LLC and B & BB, Inc.
	Amendment No. 4 to Form S-4
      Filed on September 8, 2005
	File No. 333-123179

Dear Mr. Black:
      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Managements Discussion and Analysis of Financial Condition and
Results of Operations, page 40

Overview, page 40
1. You state that you "plan to spend approximately $20.0 million
in
capital expenditures, beginning in the second half of 2005, to
expand
the CasaBlanca by adding a 245-room hotel tower and convention
center."  Please revise to provide a more detailed discussion
regarding this planned hotel tower and convention center.  This
discussion should include, but not be limited to, the estimated
time
of completion and whether you have any firm commitments in place
regarding the construction.

Management, page 80

Executive Compensation, page 81
2. Under footnote 1, you state that Mr. Black "has advised you
that
his salary will not exceed industry standards."  Please revise to
discuss what you mean by "industry standards" and what this means
with respect to his current salary.  For example, are there any
limits established by the Board of Directors regarding the level
of
his annual salary.  Finally, please disclose whether there are any
plans to nominate additional directors to your Board of Directors
or
to establish a Compensation Committee.
3. Where you discuss the management fees payable to Mr. Black,
please
briefly define EBITDA as that term is defined in the indentures.
In
addition, please disclose in footnote (1) the amount of management
fees recorded during 2005 to Mr. Black.

Other

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.








	You may contact Robert Telewicz, Accountant, at (202) 551-
3438
or Cicely Luckey, Accounting Branch Chief, at (202) 551-3413 if
you
have questions regarding comments on the financial statements and
related matters.  Please contact David Roberts, Staff Attorney, at
(202) 551-3856 or the undersigned at (202) 551-3694 with any other
questions.


      Sincerely,



      Owen Pinkerton
      Senior Counsel


cc:	Sherwood Cook, Esq. (via facsimile)
      Kummer Kaempfer Bonner & Renshaw



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Robert R. Black, Sr.
Virgin River Casino Corporation; RBG, LLC and B&BB, Inc.
September 20, 2005
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