Exhibit 16.1

[Logo] ANDERSEN

June 17, 2002

Office of Chief Accountant
Securities and Exchange Commission
450 Fifth Street,
N.W. Washington, D.C. 20549
Arthur Andersen LLP
Suite 300
501 North 44th Street
Phoenix, AZ 65008

Tel: 602.285.2000
Fax: 602.286.2199

www.andersen.com

Dear Sir/Madam:

        We have read the first paragraph under the heading "Independent Accountants" included in the Form S-1, dated June 17, 2002, of Wynn Resorts, Limited filed with the Securities and Exchange Commission. Based solely on discussions and representations from the Andersen engagement partner (who is no longer with Andersen) on the audits of the financial statements referred to in this paragraph, we have no basis for disagreement with the statements contained therein.

Very truly yours,

/s/  ARTHUR ANDERSEN LLP

Copy to: Mr. John Strzemp, Executive Vice President and Chief Financial Officer, Wynn Resorts, Limited