Exhibit 99.4


                 AMERICAN CASINO & ENTERTAINMENT PROPERTIES LLC
            AMERICAN CASINO & ENTERTAINMENT PROPERTIES FINANCE CORP.

                        OFFER TO EXCHANGE ALL OUTSTANDING
                       7.85% SENIOR SECURED NOTES DUE 2012
                                       FOR
                       7.85% SENIOR SECURED NOTES DUE 2012
           WHICH HAVE BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933
                  PURSUANT TO THE PROSPECTUS DATED _____, 2004

TO:   BROKERS, DEALERS, COMMERCIAL BANKS, TRUST COMPANIES AND OTHER NOMINEES

      American Casino & Entertainment Properties LLC, a Delaware limited
liability company ("ACEP"), and American Casino & Entertainment Properties
Finance Corp. ("ACEP Finance") a Delaware corporation (and together with ACEP,
the "Company") is offering, upon and subject to the terms and conditions set
forth in the Prospectus, dated _____, 2004 (the "Prospectus") and the enclosed
Letter of Transmittal (the "Letter of Transmittal"), to exchange (the "Exchange
Offer") the Company's 7.85% Senior Secured Notes due 2012 (the "New Notes"),
which have been registered under the Securities Act of 1933, as amended, for the
Company's outstanding 7.85% Senior Secured Notes due 2012 (the "Private Notes").
The Exchange Offer is being made in order to satisfy certain obligations of the
Company and the Guarantors contained in the Registration Rights Agreement, dated
January 29, 2004, among the Company and Bear, Stearns & Co. as initial
purchaser, as amended by the Addendum to the Registration Rights Agreement,
dated May 26, 2004, among the Company, certain subsidiaries of the Company and
Bear, Stearns & Co. as initial purchaser.

      We are requesting that you contact your clients for whom you hold Private
Notes regarding the Exchange Offer. For your information and for forwarding to
your clients for whom you hold Private Notes registered in your name or in the
name of your nominee, or who hold Private Notes registered in their own names,
we are enclosing the following documents:

      1.    Prospectus dated ______, 2004;

      2.    The Letter of Transmittal for your use and for the information of
            your clients;

      3.    A Notice of Guaranteed Delivery to be used to accept the Exchange
            Offer if certificates for Private Notes are not immediately
            available or time will not permit all required documents to reach
            Wilmington Trust Company prior to the Expiration Date (as defined
            below) or if the procedure for book-entry transfer cannot be
            completed on a timely basis;

      4.    A form of letter which may be sent to your clients for whose account
            you hold Private Notes registered in your name or the name of your
            nominee, with space provided for obtaining such clients'
            instructions with regard to the Exchange Offer.

      5.    Guidelines for Certification of Taxpayer Identification Number on
            Substitute Form W-9; and

      6.    Return envelopes addressed to Wilmington Trust Company.

      YOUR PROMPT ACTION IS REQUESTED. THE EXCHANGE OFFER WILL EXPIRE AT 5 P.M.
, NEW YORK CITY TIME ON ________, 2004, UNLESS EXTENDED BY THE COMPANY (THE
"EXPIRATION DATE"). PRIVATE NOTES TENDERED PURSUANT TO THE EXCHANGE OFFER MAY BE
WITHDRAWN AT ANY TIME BEFORE THE EXPIRATION DATE.

      To participate in the Exchange Offer, a duly executed and properly
completed Letter of Transmittal (or facsimile thereof or Agent's Message in lieu
of), with any required signature guarantees and any other required documents,
should be sent to Wilmington Trust Company, and certificates representing the
Private Notes should be delivered to Wilmington Trust Company, all in accordance
with the instructions set forth in the Letter of Transmittal and the Prospectus.

      If a holder desires to tender Private Notes pursuant to the Exchange Offer
but the Private Notes are not immediately available, or time will not permit
this Letter of Transmittal, the certificates representing Private Notes or other
required documents to reach Wilmington Trust Company on or before the Expiration
Date, or the procedure for book-entry transfer cannot be completed on a timely
basis, such holder may effect a tender of such Private Notes in accordance with
the guaranteed delivery procedures set forth in the Prospectus under "The
Exchange Offer -- Guaranteed Delivery Procedures."

      The Company shall not have any obligation whatsoever in respect to the
transfer taxes incurred in connection with the Exchange Offer or sale of
Transfer Restricted Securities.

      Any inquiries you may have with respect to the Exchange Offer, or requests
for additional copies of the enclosed materials, should be directed to
Wilmington Trust Company, at Wilmington Trust Company's address and telephone
number set forth on the front of the Letter of Transmittal.

                        Very truly yours,


                        American Casino & Entertainment Properties LLC
                        American Casino & Entertainment Properties Finance Corp.

NOTHING HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU OR ANY PERSON
AS AN AGENT OF THE COMPANY OR THE EXCHANGE AGENT, OR AUTHORIZE YOU OR ANY OTHER
PERSON TO USE ANY DOCUMENT OR MAKE ANY STATEMENTS ON BEHALF OR EITHER THE
COMPANY OR THE EXCHANGE AGENT WITH RESPECT TO THE EXCHANGE OFFER, EXCEPT FOR
STATEMENTS EXPRESSLY MADE IN THE PROSPECTUS OR THE LETTER OF TRANSMITTAL.

Enclosures