PINNACLE ENTERTAINMENT, INC.
3800 Howard Hughes Parkway
Las Vegas, Nevada 89109
May 14, 2004
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0306
Re: | Pinnacle Entertainment, Inc. |
Registration Statement on Form S-4 (File No. 333-115488) |
Request for Withdrawal |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Pinnacle Entertainment, Inc. (the Company) hereby makes application to withdraw its Registration Statement on Form S-4, File Number 333-115488 (the Form S-4 Registration Statement), relating to the exchange offer of $200,000,000 aggregate principal amount of the Companys 8.25% senior subordinated notes due 2012 (the Exchange Offer). Due to a ministerial error caused by the Company financial printer, the EDGAR filing codes for the additional subsidiary guarantor registrants listed in the table of other registrants in the Form S-4 Registration Statement (the Co-Registrants) were not included in the submission to the Securities and Exchange Commission (Accession Number 0001193125-04-087747). No securities have been sold under the Form S-4 Registration Statement and the Form S-4 Registration Statement has not been declared effective.
Accordingly, we request that the Securities and Exchange Commission issue an order granting the withdrawal of the Form S-4 Registration Statement as soon as possible. The Company and the Co-Registrants intend to file a new Registration Statement on Form S-4 relating to the Exchange Offer with such error corrected.
Should you have any questions regarding this matter, please call our attorney, Ashok Mukhey of Irell & Manella LLP, at (310) 277-1010.
Sincerely,
PINNACLE ENTERTAINMENT, INC. | ||
By: |
/s/ Stephen H. Capp | |
Stephen H. Capp Executive Vice President and Chief Financial Officer |