May 29, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We have read paragraphs (a)(i) through (a)(v) of Item 4 included in the Form 8-K
dated May 28, 2002, of Pinnacle Entertainment, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Very truly yours,


/s/ Arthur Andersen LLP


Copy to:  Mr. Chris Plant, Pinnacle Entertainment, Inc.