<SUBMISSION>
<ACCESSION-NUMBER>0001193125-07-209008
<TYPE>S-3ASR
<PUBLIC-DOCUMENT-COUNT>5
<FILING-DATE>20070927
<DATE-OF-FILING-DATE-CHANGE>20070927
<EFFECTIVENESS-DATE>20070927
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>WYNN RESORTS LTD
<CIK>0001174922
<ASSIGNED-SIC>7990
<IRS-NUMBER>460484987
<FISCAL-YEAR-END>1113
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-3ASR
<ACT>33
<FILE-NUMBER>333-146360
<FILM-NUMBER>071139954
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>3145 LAS VEGAS BLVD S.
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
<PHONE>7027334444
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3145 LAS VEGAS BLVD S.
<CITY>LAS VEGAS
<STATE>NV
<ZIP>89109
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-3ASR
<SEQUENCE>1
<FILENAME>ds3asr.htm
<DESCRIPTION>FORM S-3
<TEXT>
<HTML><HEAD>
<TITLE>Form S-3</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>As filed with the Securities and Exchange Commission on September&nbsp;27, 2007 </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></P><HR SIZE="3" NOSHADE COLOR="#000000"
ALIGN="left"> <P STYLE="margin-top:3px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="5"><B>UNITED STATES </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="5"><B>SECURITIES AND EXCHANGE
COMMISSION </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Washington, D.C. 20549 </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1"
NOSHADE COLOR="#000000"> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="5"><B>FORM S-3 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="5"><B>REGISTRATION
STATEMENT </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B></B><B><I>UNDER</I></B><B> </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B></B><B><I>THE SECURITIES ACT OF 1933</I></B><B> </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:6px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="5"><B>WYNN RESORTS, LIMITED </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(Exact name of registrant as specified in its charter) </B></FONT></P> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Nevada</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>46-0484987</B></FONT></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(State or other jurisdiction of</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="1"><B>incorporation or organization)</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(I.R.S. Employer</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="1"><B>Identification Number)</B></FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:8px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>3131 Las Vegas Boulevard South </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Las Vegas, Nevada 89109 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>(702) 770-7555 </B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(Address, including zip code, and telephone number, including area code, of registrant&#146;s principal executive offices) </B></FONT></P> <P
STYLE="margin-top:8px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Ronald J. Kramer </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Wynn Resorts, Limited </B></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>3131 Las Vegas Boulevard South </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Las Vegas, Nevada
89109 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>(702) 770-7555 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(Name, address,
including zip code, and telephone number, including area code, of agent for service) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1" NOSHADE COLOR="#000000"> <P
STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B><I>With Copies To: </I></B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Kim Sinatra</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Wynn
Resorts, Limited</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>3131 Las Vegas Boulevard South</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>Las Vegas, Nevada 89109</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>(702) 770-7555</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Jerome L. Coben</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>Skadden, Arps, Slate, Meagher &amp; Flom LLP</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>300 South Grand Avenue, Suite 3400</B></FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>Los Angeles, California 90071</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>(213)
687-5000</B></FONT></P></TD></TR>
</TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>From time to time after this registration statement becomes effective. </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>(Approximate date of commencement of proposed sale to the
public) </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR WIDTH="18%" SIZE="1" NOSHADE COLOR="#000000"> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If the only
securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box.&nbsp;&nbsp;<FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2"
COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="ARIAL" SIZE="2"></FONT> </FONT></P> <P STYLE="margin-top:8px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If any of the securities being
registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule&nbsp;415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following
box.&nbsp;&nbsp;<FONT FACE="Times New Roman" SIZE="2"><FONT FACE="WINGDINGS">&#120;</FONT></FONT><FONT FACE="ARIAL" SIZE="2"></FONT> </FONT></P> <P STYLE="margin-top:8px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If this Form is
filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for
the same offering.&nbsp;&nbsp;<FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="ARIAL" SIZE="2"></FONT> </FONT></P> <P
STYLE="margin-top:8px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration
number of the earlier effective registration statement for the same offering.&nbsp;&nbsp;<FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT
FACE="ARIAL" SIZE="2"></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P> <P STYLE="margin-top:8px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If this Form is a registration statement
pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box.&nbsp;&nbsp;<FONT FACE="Times New Roman"
SIZE="2"><FONT FACE="WINGDINGS">&#120;</FONT></FONT><FONT FACE="ARIAL" SIZE="2"></FONT> </FONT></P> <P STYLE="margin-top:8px;margin-bottom:0px; text-indent:3%"><FONT FACE="ARIAL" SIZE="2">If this Form is a post-effective amendment to a registration
statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box.&nbsp;&nbsp;<FONT FACE="Times New Roman"
SIZE="2"></FONT><FONT FACE="WINGDINGS" SIZE="2" COLOR="#000000">&#168;</FONT><FONT FACE="Times New Roman" SIZE="2"></FONT><FONT FACE="ARIAL" SIZE="2"></FONT> </FONT></P> <P STYLE="margin-top:8px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>CALCULATION OF REGISTRATION FEE </B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD WIDTH="48%"></TD></TR>
<TR>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="ARIAL" SIZE="1"><B>Title of each class of securities to be registered</B></FONT></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Amount to be registered/</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>proposed&nbsp;maximum offering price per unit/</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>proposed maximum aggregate offering
price/</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>amount of registration fee</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Common Stock, par value $.01 per share</FONT></P></TD>
<TD VALIGN="bottom" STYLE="BORDER-LEFT:1px solid #000000; BORDER-BOTTOM:1px solid #000000"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="ARIAL" SIZE="2">(1)</FONT></TD></TR>
</TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="1">(1)</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="ARIAL" SIZE="1">This registration statement registers an unspecified amount of common stock as may from time to time be offered at an indeterminate price. The registrant is relying upon Rules 456(b) and
457(r) under the Securities Act to defer payment of the registration fee. </FONT></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>PROSPECTUS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px">

<IMG SRC="g56968g68w81.jpg" ALT="LOGO"> </P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Under this prospectus, we may offer from time to time shares
of our common stock to the public. </FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Prospectus supplements will be filed and other offering material may be provided at later dates that will contain specific terms
of each offering of shares of our common stock. </FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Our common stock is quoted on The Nasdaq Global Select Market under the symbol &#147;WYNN.&#148; Our principal
executive offices are located at 3131 Las Vegas Boulevard South, Las Vegas, Nevada 89109. </FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><I>We urge you to read carefully this prospectus and any prospectus
supplement and any other offering material filed or provided by us before you make your investment decision. </I></FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="3"><B>Investing in our common stock involves risks.
See &#147;
<A HREF="#tx56968_2">Risk Factors</A>&#148; on page 1. </B></FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Neither the Securities and Exchange Commission nor any state securities commission has approved or
disapproved of these securities or determined if this prospectus or any accompanying prospectus supplement is truthful or complete. Any representation to the contrary is a criminal offense. </B></FONT></P> <P
STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Neither the Nevada Gaming Commission, the Nevada State Gaming Control Board, nor any other gaming authority has passed upon the adequacy or accuracy of this prospectus or any
accompanying prospectus supplement or the investment merits of the common stock or debt securities offered hereby. Any representation to the contrary is unlawful. </FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL"
SIZE="2"><B>This prospectus may not be used to sell securities unless accompanied by a prospectus supplement. </B></FONT></P> <P STYLE="margin-top:20px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">The date of this prospectus is September&nbsp;27,
2007. </FONT></P>

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="toc"></A>TABLE OF CONTENTS </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="97%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_1">ABOUT THIS PROSPECTUS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">1</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_2">RISK FACTORS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">1</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_3">WHERE YOU CAN FIND MORE INFORMATION</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">1</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_4">INCORPORATION BY REFERENCE</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">2</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_5">FORWARD-LOOKING STATEMENTS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">4</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_5a">THE COMPANY </A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">6</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_6">USE OF PROCEEDS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">8</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_7">LEGAL MATTERS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">8</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">
<A HREF="#tx56968_8">EXPERTS</A></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">8</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Unless the context otherwise requires or unless otherwise specified, all references in this prospectus to
&#147;Wynn Resorts,&#148; &#147;the Company,&#148; &#147;we,&#148; &#147;us&#148; or &#147;our,&#148; or similar terms, refer to Wynn Resorts, Limited and its consolidated subsidiaries. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_1"></A>ABOUT THIS PROSPECTUS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">This prospectus is part of a registration statement that we filed with the Securities and Exchange Commission (the
&#147;SEC&#148;) using a &#147;shelf&#148; registration process. Under this shelf process, we may sell the common stock described in this prospectus in one or more offerings. This prospectus provides you with a general description of the common
stock we may offer. Each time we sell common stock pursuant to this prospectus, we will provide a prospectus supplement that will contain specific information about the terms of that offering. The prospectus supplement may also add, update or change
information contained in this prospectus. You should read both this prospectus and any prospectus supplement together with additional information described under the heading &#147;Where You Can Find More Information.&#148; </FONT></P> <P
STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_2"></A>RISK FACTORS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Investing in our common stock involves risks. You are urged to read and carefully consider the information
under the heading &#147;Risk Factors&#148; in our Annual Report on Form 10-K for the year ended December 31, 2006, which is incorporated by reference into this prospectus, and in documents we file with the SEC after the date of this prospectus and
which are incorporated by reference into this prospectus, as described below under the heading &#147;Incorporation by Reference.&#148; Before making an investment decision, you should carefully consider these risks as well as other information we
incorporate by reference in this prospectus. The risks and uncertainties that we have described are not the only ones facing us. The prospectus supplement applicable to each offering of common stock will contain additional information about risks
applicable to an investment in us and shares of our common stock. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_3"></A>WHERE YOU CAN FIND MORE INFORMATION </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We are subject to the informational reporting requirements of the Securities
Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), and in accordance with these requirements file reports, proxy statements and other information with the SEC. The reports, proxy statements and other information may be inspected and
copied at the SEC&#146;s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains an </FONT>
</P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">1 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT FACE="ARIAL" SIZE="2">Internet site at <I>http://www.sec.gov</I> (not an active hyperlink) that contains reports, proxy and information statements, and other information regarding issuers,
like Wynn Resorts, that file electronically with the SEC. Our filings with the SEC also may be accessed through our Internet website at <I>http://www.wynnresorts.com</I> (not an active hyperlink). Our website, and the information contained in,
accessible from or connected to our website, shall not be deemed to be incorporated into, or otherwise constitute a part of, this prospectus. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_4"></A>INCORPORATION BY REFERENCE </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We are &#147;incorporating by reference&#148; specified documents that we file with the SEC,
which means that: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">incorporated documents are considered part of this prospectus; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">we are disclosing important information to you by referring you to those documents; and </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">information that we file in the future with the SEC automatically will update and supersede earlier information contained or incorporated by reference in this prospectus.
</FONT></P></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We are incorporating by reference in this prospectus the following documents filed with the SEC: </FONT></P> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our annual report on Form 10-K for the fiscal year ended December&nbsp;31, 2006; </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our quarterly reports on Form 10-Q for the fiscal quarters ended March&nbsp;31, 2007 and June&nbsp;30, 2007; </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our current reports on Form 8-K filed on January&nbsp;11, 2007,&nbsp;February&nbsp;1, 2007,&nbsp;April&nbsp;13, 2007,&nbsp;June&nbsp;7, 2007,&nbsp;June&nbsp;15,
2007,&nbsp;June&nbsp;21, 2007,&nbsp;June&nbsp;29, 2007 and July&nbsp;5, 2007; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">the description of our common stock set forth in our Registration Statement on Form 8-A, filed on October&nbsp;7, 2002 (File No. 000-50028); and </FONT></P></TD></TR></TABLE>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">all other documents that we file with the SEC pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this prospectus and prior to
termination of the offering of the securities hereunder. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Notwithstanding the foregoing, information furnished under Items 2.02 and
7.01 of any Current Report on Form 8-K, including the related exhibits under Item&nbsp;9.01, is not incorporated by reference in this prospectus. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">You should rely only on the information contained or incorporated by reference in this prospectus. We have not authorized anyone to provide you with any additional information. Any statement contained in this prospectus, or a document
incorporated or deemed to be incorporated by reference in this prospectus, will be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained in this prospectus or any other subsequently filed
document that is deemed to be incorporated by reference into this prospectus modifies or supersedes the statement. Any statement so modified or superseded will not be deemed, except as so modified or superseded, to constitute a part of this
prospectus. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Copies of the documents incorporated by reference in this prospectus are available from us upon request. We will provide to each person,
including any beneficial owner, to whom a prospectus is delivered, a copy of any or all of the information that has been incorporated by reference in this prospectus, but not delivered with this prospectus, without charge to the </FONT>
</P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">2 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT FACE="ARIAL" SIZE="2">requester, upon written or oral request. Exhibits to information incorporated by reference in this prospectus will not be sent, however, unless those exhibits have
specifically been incorporated by reference in such information. Requests for such copies should be directed to the following: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Wynn
Resorts, Limited </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">3131 Las Vegas Boulevard South </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Las Vegas, Nevada 89109 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(702)
770-7555 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Attention: Vice President&#151;Investor Relations </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Except as provided above, no other information, including information on our internet site (http://www.wynnresorts.com), is incorporated by reference in this
prospectus. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">3 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_5"></A>FORWARD-LOOKING STATEMENTS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">This prospectus, including the documents incorporated by reference in this prospectus,
contain statements that are forward-looking, including, but not limited to, statements relating to our business strategy and development activities as well as other capital spending, financing sources, the effects of regulation (including gaming and
tax regulations), expectations concerning future operations, margins, profitability and competition. Any statements contained in this prospectus, including the documents incorporated by reference in this prospectus, that are not statements of
historical fact may be deemed to be forward-looking statements. Without limiting the generality of the foregoing, in some cases you can identify forward-looking statements by terminology such as &#147;may,&#148; &#147;will,&#148; &#147;should,&#148;
&#147;would,&#148; &#147;could,&#148; &#147;believe,&#148; &#147;expect,&#148; &#147;anticipate,&#148; &#147;estimate,&#148; &#147;intend,&#148; &#147;plan,&#148; &#147;continue&#148; or the negative of these terms or other comparable terminology.
Such forward-looking information involves important risks and uncertainties that could significantly affect anticipated results in the future and, accordingly, such results may differ from those expressed in any forward-looking statements made by
us. These risks and uncertainties include, but are not limited to: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">conditions precedent to funding under the agreements governing the disbursement of the proceeds of certain of our debt and equity offerings and borrowings under our credit
facilities; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">competition in the casino/hotel and resort industries; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">completion of the second phase of our Wynn Macau casino resort on time and within budget; </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">completion of Encore on time and within budget; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our intention to fund a substantial portion of the development and construction costs of Encore with anticipated cash flows generated at Wynn Las Vegas;
</FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">doing business in foreign locations such as Macau (including the risks associated with Macau&#146;s developing gaming regulatory framework); </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">new development and construction activities of competitors; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our limited operating history; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our dependence on Stephen A. Wynn and existing management; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">our dependence on a limited number of properties for all of our cash flow; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">leverage and debt service (including sensitivity to fluctuations in interest rates); </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">levels of travel, leisure and casino spending; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">general domestic or international economic conditions; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">pending or future legal proceedings; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">changes in federal or state tax laws or the administration of such laws; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">changes in gaming laws or regulations (including the legalization of gaming in certain jurisdictions); </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">applications for licenses and approvals under applicable jurisdictional laws and regulations (including gaming laws and regulations); </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">the impact that an outbreak of an infectious disease, such as avian flu, or the impact of a natural disaster, such as the tsunami which struck southeast Asia in December
2004, may have on the travel and leisure industry; and </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">4 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">the consequences of the war in Iraq and other military conflicts in the Middle East and any future security alerts and/or terrorist attacks. </FONT></P></TD></TR></TABLE> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Further information on potential factors that could affect our financial condition, results of operations and business are included in the sections entitled
&#147;Risk Factors&#148; in our Annual Report on Form 10-K for the year ended December&nbsp;31, 2006, and our other filings with the SEC. You should not place undue reliance on any forward-looking statements, which are based only on information
currently available to us. We undertake no obligation to publicly release any revisions to such forward-looking statements to reflect events or circumstances after the date of this prospectus. </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">5 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_5a"></A>THE COMPANY </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We are a developer, owner and operator of destination casino resorts. We currently own and operate Wynn Las
Vegas, a destination casino resort in Las Vegas, Nevada, which opened on April&nbsp;28, 2005, and Wynn Macau, a destination casino resort in the Macau Special Administrative Region of the People&#146;s Republic of China, which opened on
September&nbsp;6, 2006. In addition, on April&nbsp;28, 2006, we commenced construction of Encore at Wynn Las Vegas, a hotel casino resort which, when completed, will be fully integrated with Wynn Las Vegas. We are also currently expanding Wynn Macau
and in November 2006, announced &#147;Wynn Diamond Suites&#148; an additional hotel tower for Wynn Macau. Until the opening of Wynn Las Vegas in 2005, we were solely a development stage company. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The following table sets forth information about our operating properties as of July 2007: </FONT></P> <P
STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="52%"></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD>
<TD VALIGN="bottom" WIDTH="6%"></TD>
<TD></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Hotel</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Rooms&nbsp;&amp;</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Suites</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Approximate</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Casino</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Square</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT
FACE="ARIAL" SIZE="1"><B>Footage</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Number&nbsp;of</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Table</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Games</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Number&nbsp;of</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"
ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Slots</B></FONT></P></TD></TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Wynn Las Vegas</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">2,716</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">111,000</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">146</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">1,975</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Wynn Macau</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">600</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">130,000</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">283</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">708</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Wynn Las Vegas </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We
believe Wynn Las Vegas is the preeminent destination casino resort on the Strip in Las Vegas. Wynn Las Vegas features: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">An approximately 111,000 square foot casino offering 24-hour gaming and a full range of games, including private baccarat salons, a poker room, and a race and sports book;
</FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Luxury hotel accommodations in 2,716 spacious hotel rooms, suites and villas (in 2006, the Tower Suites at Wynn Las Vegas became the only casino resort in the world to
receive both the Mobil Five Star and AAA Five Diamond distinctions); </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">22 food and beverage outlets featuring signature chefs, including the AAA Five Diamond and Mobil Five Star award-winning restaurant, Alex; </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">A Ferrari and Maserati automobile dealership; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Approximately 74,000 square feet of high-end, brand-name retail shopping, including stores and boutiques featuring Brioni, Chanel, Dior, Graff, Jean-Paul Gaultier, Louis
Vuitton and Manolo Blahnik; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Recreation and leisure facilities, including an 18-hole golf course, five swimming pools, private cabanas and full service spa and salon; and </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Two showrooms, a nightclub and lounge entertainment. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">In
March 2007, we remodeled the Le R&ecirc;ve Theatre to enhance the customer experience. The theatre went from 2,087 to 1,606 seats providing additional room for guests and a more intimate experience. The remodel effort lasted approximately 30 days
from March&nbsp;6, 2007 through April&nbsp;4, 2007, during which time there were no performances of Le R&ecirc;ve. Also, in March 2007, we commenced performances of &#147;Monty Python&#146;s Spamalot&#148; in our Grail Theatre. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The resort, which is located at the intersection of the Las Vegas Strip and Sands Avenue, occupies approximately 217 acres of land fronting the Las Vegas Strip and
approximately 18 additional acres across Sands Avenue, a portion of which is utilized for employee parking. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">6 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Encore at Wynn Las Vegas </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">We are constructing Encore on approximately 20 acres on the Las Vegas Strip, immediately adjacent to Wynn Las Vegas. Encore&#146;s current plans include a 2,034 all-suite hotel tower fully integrated with Wynn Las Vegas, an approximately
72,000 square foot casino, additional convention and meeting space, as well as restaurants, a nightclub, swimming pools, a spa and salon and retail outlets. We continue to refine the final design of Encore. Encore is expected to open in early 2009.
Our project budget is currently estimated at approximately $2.2 billion, consisting of approximately $2.1 billion for Encore and approximately $100 million for an employee parking garage on our Koval property, an associated pedestrian bridge and
costs incurred in connection with the theatre remodeling and production of &#147;Monty Python&#146;s Spamalot&#148; at Wynn Las Vegas, which opened March 2007. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL"
SIZE="2"><B>Wynn Macau </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We opened Wynn Macau on September&nbsp;6, 2006. Wynn Macau is located on 11 acres of a total site area of 16 acres of land
and features: </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">An approximately 130,000 square foot casino offering 24-hour gaming and a full range of games, including private gaming salons; </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Luxury hotel accommodations in 600 rooms and suites; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Casual and fine dining in five restaurants; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Approximately 26,000 square feet of high-end, brand-name retail shopping, including stores and boutiques featuring Bulgari, Chanel, Dior, Fendi, Giorgio Armani, Louis
Vuitton, Piaget, Prada, Tiffany, and others; </FONT></P></TD></TR></TABLE> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Recreation and leisure facilities, including a health club, pool and spa; and </FONT></P></TD></TR></TABLE> <P
STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">&#149;</FONT></TD>
<TD WIDTH="1%" VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT FACE="ARIAL" SIZE="2">Lounges and meeting facilities. </FONT></P></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Construction and
development continues on the second phase. This phase includes additional gaming space, a dramatic front feature attraction, a theater showroom and additional food, beverage and retail amenities. In September 2007, we opened approximately 20,000
square feet of additional gaming space and one restaurant at Wynn Macau in this second phase. The remaining portion of the expansion is expected to open by Chinese New Year, 2008. After the completion of the expansion, Wynn Macau is expected to have
a total of approximately 380 table games and 1,200 slot machines. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">In July 2007, Wynn Macau S.A. issued a notice to proceed to the general contractor
with respect to approximately $347.8 million of construction costs relating to the construction of Wynn Diamond Suites. While the complete project budget is still being finalized, we expect the costs to be in the range of $550 to $600 million. We
expect Wynn Diamond Suites to open to the public in the first half of 2010. First announced in November 2006, Wynn Diamond Suites will be fully integrated into Wynn Macau and is expected to have 400 luxury suites and villas. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We operate Wynn Macau under a 20-year casino concession agreement granted by the Macau government in June 2002. </FONT></P> <P
STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Cotai Development </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We have submitted an application to the Macau
government for a concession of land in Cotai. We recently reconfigured our site plan for 52 acres and are awaiting final approval. </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Company Information
</B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Our principal executive offices are located at 3131 Las Vegas Boulevard South, Las Vegas, Nevada 89109, telephone (702)&nbsp;770-7555.
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">7 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_6"></A>USE OF PROCEEDS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Unless otherwise stated in the applicable prospectus supplement, we intend to use the net proceeds of
any securities sold by us for general corporate purposes. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_7"></A>LEGAL MATTERS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Unless otherwise specified in connection with the particular offering of common stock, certain legal
matters regarding the offering of the common stock pursuant to this prospectus will be passed upon for us by Brownstein Hyatt Farber Schreck, P.C., Las Vegas, Nevada. </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT
FACE="ARIAL" SIZE="2"><B>
<A NAME="tx56968_8"></A>EXPERTS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The consolidated financial statements of Wynn Resorts, Limited appearing in Wynn Resorts, Limited&#146;s Annual
Report on Form 10-K for the year ended December 31, 2006 (including financial statement schedules appearing therein) and Wynn Resorts, Limited&#146;s management&#146;s assessment of the effectiveness of internal control over financial reporting as
of December 31, 2006 included therein, have been audited by Ernst &amp; Young LLP, independent registered public accounting firm, as set forth in their reports thereon, included therein, and incorporated herein by reference. Such consolidated
financial statements and management&#146;s assessment are incorporated herein by reference in reliance upon such reports given on the authority of such firm as experts in accounting and auditing. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The consolidated financial statements, and related financial statement schedules, of Wynn Resorts, Limited as of the year ended December&nbsp;31, 2005 and for each
of the two years in the period ended December&nbsp;31, 2005, incorporated in this prospectus by reference from Wynn Resorts&#146; Annual Report on Form 10-K for the year ended December&nbsp;31, 2006, have been audited by Deloitte&nbsp;&amp; Touche
LLP, an independent registered public accounting firm, as stated in their report, which is incorporated herein by reference and has been so incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and
auditing. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">8 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>PART II </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>INFORMATION NOT REQUIRED IN PROSPECTUS </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Item&nbsp;14. Other Expenses of Issuance and Distribution </B></FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The following table sets forth the fees and expenses payable by the Registrant in connection with the registration and sale of the securities being registered
hereby. All of such fees and expenses are estimated. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="92%" BORDER="0" ALIGN="center">

<TR>
<TD WIDTH="87%"></TD>
<TD VALIGN="bottom" WIDTH="9%"></TD>
<TD></TD>
<TD></TD></TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">SEC registration fee</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">$</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Accounting fees and expenses</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">50,000</FONT></TD></TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Legal fees and expenses</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">200,000</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Printing fees and expenses</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">25,000</FONT></TD></TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Nasdaq listing fee</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">**</FONT></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Miscellaneous</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">5,000</FONT></TD></TR>
<TR STYLE="font-size:1px">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="border-top:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="border-top:1px solid #000000">&nbsp;</TD></TR>
<TR BGCOLOR="#cceeff">
<TD VALIGN="top"> <P STYLE="margin-left:3.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Total</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">$</FONT></TD>
<TD VALIGN="bottom" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">&nbsp;&nbsp;&nbsp;&nbsp;**</FONT></TD></TR>
<TR STYLE="font-size:1px">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" STYLE="border-top:3px double #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="border-top:3px double #000000">&nbsp;</TD></TR>
</TABLE><HR WIDTH="10%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">*</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Payable in accordance with Rules 456(b) and 457(r). </FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">**</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="ARIAL" SIZE="2">This information is unknown at the time of filing. </FONT></TD></TR></TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Item&nbsp;15. Indemnification of
Directors and Officers </B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">The Nevada Revised Statutes provide that a corporation may indemnify its officers and directors against expenses actually
and reasonably incurred in the event an officer or director is made a party or threatened to be made a party to an action (other than an action brought by or in the right of the corporation as discussed below) by reason of his or her official
position with the corporation provided the director or officer (1)&nbsp;is not liable for the breach of any fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of the law or (2)&nbsp;acted in good
faith and in a manner he or she reasonably believed to be in the best interests of the corporation and, with respect to any criminal actions, had no reasonable cause to believe his or her conduct was unlawful. A corporation may indemnify its
officers and directors against expenses, including amounts paid in settlement, actually and reasonably incurred in the event an officer or director is made a party or threatened to be made a party to an action by or in the right of the corporation
by reason of his or her official position with the corporation, provided the director or officer (1)&nbsp;is not liable for the breach of any fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of
the laws or (2)&nbsp;acted in good faith and in a manner he or she reasonably believed to be in the best interests of the corporation. The Nevada Revised Statutes further provides that a corporation generally may not indemnify an officer or director
if it is determined by a court that such officer or director is liable to the corporation or responsible for any amounts paid to the corporation as a settlement, unless a court also determines that the officer or director is entitled to
indemnification in light of all of the relevant facts and circumstances. The Nevada Revised Statutes require a corporation to indemnify an officer or director to the extent he or she is successful on the merits or otherwise successfully defends the
action. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Wynn Resorts&#146; bylaws provide that it will indemnify its directors and officers to the maximum extent permitted by Nevada law, including
in circumstances in which indemnification is otherwise discretionary under Nevada law. In addition, Wynn Resorts has entered into separate indemnification agreements with its directors and officers that require Wynn Resorts, among other things, to
indemnify such directors and officers against certain liabilities that may arise by reason of their status or service other than liabilities arising from willful misconduct of a culpable nature. Wynn Resorts also intends to maintain director and
officer liability insurance, if available on reasonable terms. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">II-1 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Item&nbsp;16. Exhibits </B></FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">

<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="9%"></TD>
<TD WIDTH="86%"></TD></TR>
<TR>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"><FONT FACE="ARIAL" SIZE="1"><B>Exhibit&nbsp;No.</B></FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom" STYLE="border-bottom:1px solid #000000"> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT FACE="ARIAL" SIZE="1"><B>Description</B></FONT></P></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">4.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Second Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference to Amendment No. 4 to the Form S-1 filed by the Registrant on October 7, 2002 (File No.
333-90600))</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">4.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Fourth Amended and Restated Bylaws of the Registrant, as amended (incorporated by reference to the Quarterly Report on Form 10-Q filed by the Registrant on August 9, 2007)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*5.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Opinion of Brownstein Hyatt Farber Schreck, P.C.</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*23.1</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Consent of Ernst &amp; Young LLP</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*23.2</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Consent of Deloitte &amp; Touche LLP</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*23.3</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Consent of Brownstein Hyatt Farber Schreck, P.C. (included in Exhibit 5.1)</FONT></TD></TR>
<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">*24</FONT></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT FACE="ARIAL" SIZE="2">Powers of Attorney of officers and directors of Wynn Resorts, Limited (included on signature page of this Registration Statement)</FONT></TD></TR>
</TABLE><HR WIDTH="10%" SIZE="1" NOSHADE COLOR="#000000" ALIGN="left">
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="2%" VALIGN="top" ALIGN="left"><FONT FACE="ARIAL" SIZE="2">*</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Filed herewith. </FONT></TD></TR></TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2"><B>Item&nbsp;17. Undertakings </B></FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(a) The undersigned registrant hereby undertakes: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">(i) To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act of 1933; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(ii) To reflect in the
prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate
offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement; and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%"><FONT FACE="ARIAL" SIZE="2"><I>provided</I>, <I>however</I>, that paragraphs (i), (ii)&nbsp;and (iii)&nbsp;above do not apply if the information required to be included in a post-effective
amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement,
or contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the registration statement; </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">II-2 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(2) That, for the purpose of determining any liability under the Securities Act of 1933, each such
post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(4) That, for purposes of determining any liability under the Securities Act of 1933 to any purchaser, each
prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and each prospectus required to
be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii)&nbsp;or (x)&nbsp;for the purpose of providing the information
required by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first
contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of
the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; <I>provided,
however,</I> that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is
part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration
statement and or made in any such document immediately prior to such effective date; and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(5) That, for the purpose of determining
liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to
this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will
be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(i) Any preliminary
prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(ii) Any
free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant; </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(iii) The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or
its securities provided by or on behalf of the undersigned registrant; and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:8%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(iv) Any other communication that is an offer in the
offering made by the undersigned registrant to the purchaser. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(b) The undersigned registrant hereby further undertakes: </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(1) That, for purposes of determining any liability under the Securities Act, each filing of the registrant&#146;s annual report pursuant to
Section&nbsp;13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to </FONT>
</P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">II-3 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:4%">
<FONT FACE="ARIAL" SIZE="2">Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof, </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">(2) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has
been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than
the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in
connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such
indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT
FACE="ARIAL" SIZE="2">(3) That, for purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in
a form of prospectus filed by the registrant pursuant to Rule 424(b)(1) or (4)&nbsp;or 497(h) under the Securities Act of 1933 shall be deemed to be part of this registration statement as of the time it was declared effective; and </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; margin-left:4%; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(4) That, for the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of
prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time will be deemed to be the initial bona fide offering thereof. </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">II-4 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>SIGNATURES </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL"
SIZE="2">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this registration statement to
be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Las Vegas, State of Nevada, on this 27th day of September, 2007. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P><DIV
ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0">

<TR>
<TD WIDTH="7%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>
<TR>
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">W<SMALL>YNN</SMALL> R<SMALL>ESORTS</SMALL>, L<SMALL>IMITED</SMALL></FONT></P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">By:</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom"> <P STYLE="margin-bottom:1px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/<SMALL>S</SMALL>/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>TEPHEN</SMALL> A.
W<SMALL>YNN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P></TD></TR>
<TR>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD VALIGN="bottom" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Stephen A. Wynn</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="1"><B>Chairman of the Board and</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Chief Executive Officer</B></FONT></P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2"><B>POWER OF ATTORNEY </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
FACE="ARIAL" SIZE="2">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Stephen A. Wynn, Ronald J. Kramer, John Strzemp and Kim Sinatra, and each of them acting individually, with full power
to act without the others, as his or her true and lawful attorney-in-fact and agent with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any or all amendments
to this registration statement (including post-effective amendments, or any abbreviated registration statement and any amendments thereto filed pursuant to Rule 462 under the Securities Act and otherwise), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to
be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorney-in-fact and agent or his substitute or substitutes, may lawfully do or
cause to be done by virtue hereof. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the
following persons in the capacities indicated, on September&nbsp;27, 2007. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD WIDTH="51%"></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD WIDTH="44%"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;S<SMALL>TEPHEN</SMALL> A.
W<SMALL>YNN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Stephen A. Wynn</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Chairman of the Board, Chief Executive Officer and Director (Principal Executive Officer)</FONT></P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;J<SMALL>OHN</SMALL>
S<SMALL>TRZEMP&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>John Strzemp</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="ARIAL" SIZE="2">Executive Vice President&#151;Chief Financial Officer (Principal Financial and Accounting Officer)</FONT></P></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Kazuo Okada</B>
</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>ONALD</SMALL> J.
K<SMALL>RAMER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Ronald J. Kramer</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;R<SMALL>OBERT</SMALL> J.
M<SMALL>ILLER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Robert J. Miller</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">S-1 </FONT></P>


<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
<h5 align="left"><a href="#toc">Table of Contents</a></h5>


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0">

<TR>
<TD WIDTH="51%"></TD>
<TD VALIGN="bottom" WIDTH="5%"></TD>
<TD WIDTH="44%"></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>John A. Moran</B>
</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;A<SMALL>LVIN</SMALL> V. S<SMALL>HOEMAKER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Alvin V. Shoemaker</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>D. Boone Wayson</B>
</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;E<SMALL>LAINE</SMALL> P.
W<SMALL>YNN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Elaine P. Wynn</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR>
<TD VALIGN="top"> <P STYLE="margin-bottom:0px;border-bottom:1px solid #000000" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;A<SMALL>LLAN</SMALL> Z<SMALL>EMAN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SMALL></FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px" ALIGN="center"><FONT FACE="ARIAL" SIZE="1"><B>Allan Zeman</B></FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"><FONT FACE="ARIAL" SIZE="2">Director</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL" SIZE="2">S-2 </FONT></P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>dex51.htm
<DESCRIPTION>OPINION OF BROWNSTEIN HYATT FARBER SCHRECK, P.C.
<TEXT>
<HTML><HEAD>
<TITLE>Opinion of Brownstein Hyatt Farber Schreck, P.C.</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2"><B>Exhibit 5.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT
FACE="ARIAL" SIZE="2">September 27, 2007 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">Brownstein Hyatt Farber Schreck, P.C. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"
ALIGN="right"><FONT FACE="ARIAL" SIZE="2">300 South Fourth Street, Suite 1200 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2">Las Vegas, Nevada 89101-6020 </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2"><B>T</B> 702.382.2101 <B>F </B>702.382.8135 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL" SIZE="2">Wynn
Resorts, Limited </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL" SIZE="2">3131 Las Vegas Boulevard South </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL" SIZE="2">Las Vegas, Nevada 89109 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL"
SIZE="2">Ladies and Gentlemen: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We have acted as special Nevada counsel to Wynn Resorts, Limited, a Nevada corporation (the &#147;Company&#148;), in
connection with the filing by the Company of a Registration Statement on Form S-3 (the &#147;Registration Statement&#148;) with the Securities and Exchange Commission (the &#147;Commission&#148;) under the Securities Act of 1933, as amended (the
&#147;Act&#148;), relating to the registration, and the sale from time to time, by the Company of an unspecified number of shares of the Company&#146;s common stock, par value $0.01 per share (the &#147;Common Stock&#148;). </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">For the purpose of rendering this opinion, we have examined originals, or copies certified or otherwise identified to our satisfaction as being true copies, of
such records, documents, instruments and certificates as, in our judgment, are necessary or appropriate to enable us to render the opinions set forth below, including, but not limited to, the following: </FONT></P> <P
STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(a) the Registration Statement and the related form of prospectus included therein; </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT
FACE="ARIAL" SIZE="2">(b) the Company&#146;s articles of incorporation and bylaws, each as amended to date (the &#147;Governing Documents&#148;); </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(c)
such corporate records and proceedings, minutes, consents, actions and resolutions of the board of directors of the Company as we have deemed necessary, including those relating to the registration of the shares of Common Stock and the filing of the
Registration Statement; and </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">(d) a Certificate of Existence with Status in Good Standing, issued by the Nevada Secretary of State as of
September&nbsp;25, 2007, with respect to the good standing of the Company in Nevada on that date. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">In our capacity as such counsel, we are familiar
with the proceedings taken and proposed to be taken by the Company in connection with the authorization, issuance and sale of the Common Stock by the Company, as referenced in the Registration Statement. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We have made such legal and factual examinations and inquiries as we have deemed necessary or appropriate for the purposes of this opinion. We have also obtained
from officers and agents of the Company and from public officials, and have relied upon, such certificates, representations and assurances as we have deemed necessary and appropriate for the purpose of this rendering this opinion. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Without limiting the generality of the foregoing, in our examination, we have, with your permission, assumed without independent verification, that (i)&nbsp;all
agreements relating to the underwriting or disposition of shares of Common Stock (&#147;Agreements&#148;) will be duly authorized, executed and delivered by the Company, (ii)&nbsp;the obligations of each party set forth in any Agreements will be its
valid and binding obligations, enforceable in accordance with their respective terms; (iii)&nbsp;no shares of Common Stock will be issued in violation or breach of, nor </FONT>
</P>

<p Style='page-break-before:always'>
<HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">

 <P STYLE="margin-top:0px;margin-bottom:0px">
<FONT FACE="ARIAL" SIZE="2">will such issuance result in a default under, any agreement or instrument that is binding upon the Company, or any requirement or restriction imposed by any
governmental or regulatory agency, authority or body; (iv)&nbsp;the Company will, from time to time, take all corporate action necessary for the authorization, issuance and sale of the shares of Common Stock, and the shares of Common Stock will be
issued and sold, in compliance with all applicable laws and the Governing Documents in effect on all relevant dates, and all stock certificates will have been properly signed, registered and delivered, as necessary (collectively, the &#147;Corporate
Proceedings&#148;); (v)&nbsp;upon issuance of the shares of Common Stock, the total number of shares of Common Stock issued and outstanding will not exceed the number the Company is then authorized to issue under its articles; (vi)&nbsp;each natural
person executing a document has sufficient legal capacity to do so; (vii)&nbsp;all documents submitted to us as originals are authentic, the signatures on all documents that we examined are genuine, and all documents submitted to us as certified,
conformed, photostatic, electronic or facsimile copies conform to the original document; and (viii)&nbsp;all corporate records made available to us by the Company and all public records we have reviewed are accurate and complete. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We are qualified to practice law in the State of Nevada. The opinions set forth herein are expressly limited to the effect of the general corporate laws of the
State of Nevada as in effect as of the date hereof and we do not purport to be experts on, or to express any opinion herein concerning, or to assume any responsibility as to the applicability to or the effect on any of the matters covered herein of,
the laws of any other jurisdiction or, in the case of Nevada, any other laws, including any matters of municipal law or the laws of any local agencies within any state. We express no opinion concerning, and we assume no responsibility as to laws or
judicial decisions related to, or any orders, consents or other authorizations or approvals as may be required by, any federal laws or regulations, including any federal securities laws or regulations, or any state securities or &#147;blue sky&#148;
laws or regulations. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">Based on the foregoing, and in reliance thereon, and having regard to legal considerations and other information that we deem
relevant, we are of the opinion that: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">1. The Company is duly incorporated and validly existing as a corporation in good standing in the State of
Nevada. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">2. When all Corporate Proceedings have been taken and completed, and the Company has received payment in full of all consideration
prescribed by any Agreement and authorized by such Corporate Proceedings, the shares of Common Stock will be validly authorized, issued, fully paid and non-assessable. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
FACE="ARIAL" SIZE="2">This opinion letter is rendered as of the date first written above and we disclaim any obligation to advise you of facts, circumstances, events or developments which hereafter may be brought to our attention and which may
alter, affect or modify the opinion expressed herein. Our opinion is expressly limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any other matters relating to the Company or the Common Stock.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We consent to your filing this opinion as an exhibit to the Registration Statement and to the reference to our firm contained under the heading
&#147;Legal Matters.&#148; In giving this consent, we do not admit that we are within the category of persons whose consent is required under Section&nbsp;7 of the Act, the rules and regulations of the Commission promulgated thereunder, or
Item&nbsp;509 of Regulation S-K. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Very truly yours, </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">/s/ BROWNSTEIN HYATT FARBER
SCHRECK, P.C. </FONT></P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>dex231.htm
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP
<TEXT>
<HTML><HEAD>
<TITLE>Consent of Ernst &amp; Young LLP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2"><B>Exhibit 23.1 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We consent to the reference to our firm under the caption
&#147;Experts&#148; in the Registration Statement (Form S-3) and related Prospectus of Wynn Resorts, Limited for the registration of shares of its common stock and to the incorporation by reference therein of our report dated February 27, 2007, with
respect to the consolidated financial statements and schedules of Wynn Resorts, Limited, Wynn Resorts, Limited management&#146;s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control
over financial reporting of Wynn Resorts, Limited, included in its Annual Report (Form 10-K) for the year ended December 31, 2006, filed with the Securities and Exchange Commission. </FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL" SIZE="2">/s/ Ernst &amp; Young LLP </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL"
SIZE="2">Las Vegas, Nevada </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:2%; text-indent:-2%"><FONT FACE="ARIAL" SIZE="2">September&nbsp;27, 2007 </FONT></P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>dex232.htm
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
<TEXT>
<HTML><HEAD>
<TITLE>Consent of Deloitte &amp; Touche LLP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">

 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="right"><FONT FACE="ARIAL" SIZE="2"><B>Exhibit 23.2 </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT FACE="ARIAL"
SIZE="2"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="ARIAL" SIZE="2">We consent to the incorporation by reference in this Registration Statement
on Form S-3 of our report dated March 15, 2006, relating to the financial statements and financial statement schedules of Wynn Resorts, Limited, appearing in the Annual Report on Form 10-K of Wynn Resorts, Limited for the year ended December 31,
2006, and to the reference to us under the heading &#147;Experts&#148; in the Prospectus, which is part of this Registration Statement. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">/s/ Deloitte &amp; Touche
LLP </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">Las Vegas, Nevada </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="ARIAL" SIZE="2">September&nbsp;27, 2007 </FONT></P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>g56968g68w81.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g56968g68w81.jpg
M_]C_X``02D9)1@`!`@$`8`!@``#_[0K^4&AO=&]S:&]P(#,N,``X0DE-`^T`
M`````!``8`````$``0!@`````0`!.$))300-```````$````'CA"24T$&0``
M````!````!XX0DE-`_,```````D```````````$`.$))300*```````!```X
M0DE-)Q````````H``0`````````".$))30/U``````!(`"]F9@`!`&QF9@`&
M```````!`"]F9@`!`*&9F@`&```````!`#(````!`%H````&```````!`#4`
M```!`"T````&```````!.$))30/X``````!P``#_____________________
M________`^@`````_____________________________P/H`````/______
M______________________\#Z`````#_____________________________
M`^@``#A"24T$"```````$`````$```)````"0``````X0DE-!!X```````0`
M````.$))300:``````!M````!@``````````````E@```5T````&`&<`-@`X
M`'<`.``Q`````0`````````````````````````!``````````````%=````
ME@`````````````````````````````````````````````X0DE-!!$`````
M``$!`#A"24T$%```````!`````(X0DE-!`P`````"&(````!````<````#``
M``%0```_````"$8`&``!_]C_X``02D9)1@`!`@$`2`!(``#_[@`.061O8F4`
M9(`````!_]L`A``,"`@("0@,"0D,$0L*"Q$5#PP,#Q48$Q,5$Q,8$0P,#`P,
M#!$,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,`0T+"PT.#1`.#A`4#@X.
M%!0.#@X.%!$,#`P,#!$1#`P,#`P,$0P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,
M#`P,#`S_P``1"``P`'`#`2(``A$!`Q$!_]T`!``'_\0!/P```04!`0$!`0$`
M`````````P`!`@0%!@<("0H+`0`!!0$!`0$!`0`````````!``(#!`4&!P@)
M"@L0``$$`0,"!`(%!P8(!0,,,P$``A$#!"$2,05!46$3(G&!,@84D:&Q0B,D
M%5+!8C,T<H+10P<EDE/PX?%C<S46HK*#)D235&1%PJ-T-A?25>)E\K.$P]-U
MX_-&)Y2DA;25Q-3D]*6UQ=7E]59F=H:6IK;&UN;V-T=79W>'EZ>WQ]?G]Q$`
M`@(!`@0$`P0%!@<'!@4U`0`"$0,A,1($05%A<2(3!3*!D12AL4(CP5+1\#,D
M8N%R@I)#4Q5C<S3Q)086HK*#!R8UPM)$DU2C%V1%539T9>+RLX3#TW7C\T:4
MI(6TE<34Y/2EM<75Y?569G:&EJ:VQM;F]B<W1U=G=X>7I[?'_]H`#`,!``(1
M`Q$`/P#U5)8_UH^LV%]6^FNS<D>I:X[<?&!VNL?R?=#ME=;?TEUO^#9_PGIU
MHW3.HY'[#HZCUQM73[G5"W):7;65`ZM#W6GV;6;/4W_X1)3I*IU7J>+TGIV1
MU',=LQ\9A>\]SV:QG\NQ_P"CK_EH]%].317D8[VVTVM#Z[&&6N:X;FO:X?FN
M7#?6/JO3NN_63&Z)E6BOHG3LFMN=89+<C.?N^Q=+]C7^QFVQ^3ZGZ/\`P;_2
M?74DIT_\6V-U"GZLMLS0Y@RK[<G&I<2373:0]C/=^:]_J7M_XY=4DDDI2222
M2E))(.9E58>+9E6SZ=3=SMO,>4PDI,DLVOKV':`6-L+?4HK<Z!#3D,;=2Y[M
MVUK/TM;/^-_1IV]<Q'&L%KV^K<VBN=IDV!SZ[/:]VUCMCO8_]/7_`(6E)3HI
M+/P^LXV7;74UCZW7-L?7ZFT`^D]U%K&N:][7O8YN_P!G^#]-:"2G_]"S^TNC
M]4ZED?7#ZQ936]+Z=:['Z/TX&76&LM>,GT/I/=<_9=L_XO[1^@QJT+(R^L_7
M[KF-TG)ILZ7TD-^V.H<"VQU#3Z;<ES[&L]2RY[_2QO3_`$%'ON_6?0788GU#
M^K&)U6SJU>('9#W^I6VPEU=3B=SG8]+O97[SO;_H?^T_HHG6_J?TGK.8,[*L
MR*;O1^SVG'N=4+*9+_0O#?I5[G)*<GJG7KLRX?5+ZFAHNJ8VK)ZA7_1\*H#;
ML8]OM?D>FWTZV,_FW_\`",L]'";3T7"KQS;9Z/U7^KEYL%I$V]4ZDWVOLI9/
MZ:O&M&SU/YK_``7]&9ZF-O83WY=3NB?4BJOIO2*7%N1UH-WM+A[;*^FL=_3<
MASF[+,ZVSTJ_^$L]!7,3ZD_5?HE;<]U#\D].K<ZI^38Z[TVL#K7^A58?0KW/
MWW>RO^>24YW1/KM]9/K`;:NF]'KKAQ`S+K7?9Z6[06MOVUM?E9'_``&,]GTZ
M_?5_.JMC?7'/Z=UKJV/U+-_:UM5C,3IO3L6@5NMOCU+O29-ME--#CZ-UE]]_
MY_\`(J6E_BMWGZILM>-OKY%]C1V`-CO^_!;'2OJMT3I.;DY^%C[<K+<YS[7N
M+RT/.^RNGU"[TJWV?I'M9_Z324Y/0/K5F._;.3]9;,7`Q^GWMH:UKO;6[9ZE
ME)O<[]9M]U;?8SWW>IZ5:#F_7#J@ZOTZIF/7TWI60^VR[(SSLM?C4-#K[_L\
ML=@U.W?J_P!H_3W/]/\`045_SFKA?4SH.'UC(ZTVDW9V18ZX/N.\5.>?4L^R
ML(VU;G^[?_._\)Z:?J_U0Z1UGJ^+U3J+77_9&;&XKB#2_P!WJ,=;7MW/V._P
M>[T[/\(DIS<+ZZ9G4OK+@8&'A&OI.97=<S+O#FVW55M/IY./3[?0H==LV?:6
M^ID56^IZ=*ZUVV)=$#4SQHL3J_U5HZGU2GJK,W*P,RFEV.+,5S!-3BYSF_IJ
MKMKMS_IM0J_J)]7CM=GLOZK:PR+,^^W(/_;=C_0_\"24Z#L[ZO>OL=D8?V@E
MIVE]6_<S^:,3OW5_X/\`<5RJG&:"ZIC`'N-A+`(<XZNL]OTGN_?6>[ZJ_5AU
M9J/2,+8?S1CU#\C%G'_%Y]6V/+L)N1T_?J]N)D6U-)\=@?M24]$VBAMGJMK:
M+`TM#PT!VTG>6;OW=_N1%@]+^IW3>F9K<ZO(S;[6`[1D9-EC`2-I<:]P8_V_
MZ1%Z7T$?5_#R*>DE^3Z]UF2:\NXD!SQ_-UVACW,KW-_/KNM_TEEB2G__T?55
MQHMROKSDVU5N=C?53&L-=MC'%MG4'LTLJ8]D.JZ=N_G'M]]__MMU6?BG,P<G
M$#S4<BI]7J`26[VFO?'M^CN7!]!^M63]4<"KH/UAZ7D4MP@659F.W?58"XO!
M#G>FS\__``=EG_"UTV)*?0***<>EE%#&U4U-#*ZV`-:UK1#6,8WVM:U8'U]S
M[,;ZO78>+[^H=5(P<.D?2>^X^G9'[NR@V.]3\Q9Y_P`9#,PMIZ#T?.ZEDO,`
M%@JJ'G9D?IO3_MMV?RUH=#^K_4'=0'U@^L=K;^K%A9CX]0_08;'?3JQI+O4N
ML;_/Y'_6OYOZ:4ZG0>E5]&Z/B=,K(<,6L,<\"-S_`*5UL?\`"VN?8KZ222E)
M)))*4DDDDI22222E))))*?_9.$))300A``````!5`````0$````/`$$`9`!O
M`&(`90`@`%``:`!O`'0`;P!S`&@`;P!P````$P!!`&0`;P!B`&4`(`!0`&@`
M;P!T`&\`<P!H`&\`<``@`#8`+@`P`````0`X0DE-!`8```````<`"``!``$!
M`/_N``Y!9&]B90!D0`````'_VP"$``$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!
M`0$!`0$!`0$!`0$!`0$!`0$!`0$"`@("`@("`@("`@,#`P,#`P,#`P,!`0$!
M`0$!`0$!`0("`0("`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#
M`P,#`P,#`P,#`P,#`P,#`__``!$(`)8!70,!$0`"$0$#$0'_W0`$`"S_Q`"!
M``$``@,!`0$!`0``````````"0H'"`L&!0,$`@$!`0$!`0``````````````
M``$"`P00```&`@$$`00"`@("`P````$"`P0%!@`'"!$2$PD4(2(5"A87,2,E
M&#(D46$F$0$!``("`@,!`0$``````````1$"(3%!$E%A<1,R`__:``P#`0`"
M$0,1`#\`O\8#`8#`8#`8#`8#`8#`IZ?MF-YY*N\)GC:QS"5:>3&\V4O4PDW1
M(%[,LF>K7,!/FB$P*S<2D>S>2+?Y"PG422<`1("@=;OE=/\`GY9X_6D]@&Q-
M_P"M]F\3MR664N5ET1%P5LU;:)UXI)3KG5DL[/!253E)%RH9Z^;T2=!F$>JL
M990&<H5MW$1:($Q$WF.8M)Y6#`8#`8#`8#`8#`8#`8#`8#`8#`8#`8#`8#`8
M#`8#`8#`_]"_Q@,!@,!@,!@,!@,!@,"AO^T-RNKFU^3>I>,M1>MY)MQGK%AE
M+X_9NC*(DV/MD*T^6K#A,H"V5<52H5>,6%0AS"FO+KMS@11$X9FNNDXRS1^J
M9QZM*^S>2G*QVW<,Z7$4)GQ_@7*I52MK!9;-8JOL2TILQ`!145J4;3XGY'=T
M,4)E+LZ]5.VQ-[U%V#*YF`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&
M`P&!_]&_Q@,!@,!@,!@,!@,!@1[^SCG?4_7MQ2N>[)3X4E?9+NI>F*@Z./\`
M^JV=,L7BD,1RD3_8,!76S5:4DS]4P%FT,B0X+K(E,63-PYN6@-'[\]B?*^'U
MQ673VY;@WE=9BRW*Z3HG4:QI9)ZXG[WL>X.VZ92-8F)157>..PH&64$C9N0Z
MZJ*)\NULD^G4)XF\8=:<../VM^.VIV(MZGKV$(R/).$TB2UIL#Q0[ZRW&?42
MZE6F[--.%G:W0?&CY"HI`1%),A=.-N;EL9A#`8#`8#`8#`8#`8#`8#`8#`8#
M`8#`8#`8#`8#`8#`8#`__]*_Q@,!@,!@,!@,!@,!@<T_WC\_C\Y^9$\UILZ6
M3T%H0TGK33Y6:JAHN>71=I?SS8Z0&,)%E;K8&)4VRQ`(52%CH_J0%/(8^:[:
MS$^UJK]?_P!;'_3;CC_>VT($K/D3R0A(F9D6S]FJA+ZYU0L"$M4J`JF[`KF.
MF)@YDY><2[$5`=&:M%R">.*8;(QOMFXG2P-E8,!@,!@,!@,!@,!@,!@,!@,!
M@,!@,!@,!@,!@,!@,!@,!@?_T[_&`P(\/8C[*^/WKBU>6Y;4?'LNP;&U>AJ[
M3,`];H7#8,@T.BBLL"RJ3E&M5.-6<D&0EW*9TFY.I$4G3H4FJK*S6U`-ZM_>
MMS$YJ^R"@Z-V9!ZRBM,[:CMH(,J=4:LY;.:(:G:]M^PX*62MCV0?3LP^5_BA
M(YX9T<&BXNA42;MS=A2R7EO;629\KA&5S,!@,!@,"OC^P9[&T.(G&=;C_K>>
M^)R$Y+0TC!LS,%^R2H6GUC+1=VNRAT^Y5C(6(`4@X<P^(YE57CI!0%(X2FE;
MTF;GPKP_KZ^L]IS"WXZY#[>KX2/'KCK-Q;Q**DFYSQ.S-O%*G+5RIKIJ)BVD
MZ]4402EII`QA(KY&+59-5N\6*$D:WVQ,3MT+,TY&`P&`P&`P&`P&`P&`P&`P
M&`P&`P&`P&`P&`P&`P&`P&`P&!__U+_&!KMRLY0ZGX;Z'OG(3<\R:*IE&C@5
M!HU*1><M$^].#2O4^L,3')^0L-CDU"-T"")440$Z[@Z39%99,LF;B.71S4Y=
M[/YP\BM@<A-I2#LS^U2CA*JU@\@L_B=>41HY<?Q:A5T%"()(Q<`P5Z'.FBB+
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MG#'K[3/E<^US?JMM;7U&VA1Y(DQ2]C5"MWJI2R8=I)*M6R'9ST&^`G4W9\J-
M?I'$HCU*(]!^H9ISZ>RP&`P&`P&`P&`P&`P&`P&`P&`P(C_;O/!$4WA5'2`;
MH?U"W<\M<U78%5T%8=D5S95ZIKS1_(>2>U*(7U/8ZI>7Y'<G%-'!FS-ZD8YV
MI#_Y3#I*UKY_&,.!EUM<]PVY[V>)N&YQUG`;2Y)5_C]6=[WJ>M?(/3-9H>MH
MR&EJ1?Y&Q3$W?*C+0NQ8^3=Q<1,OUIF,C%VQEA**A1$7N/B^FF,C+#JG1VRI
MK1_-F&V/8>-T%-6;D-O#D'9MA:-VI*RY:J,JO2J')\J]F$C9:S+KC(1ZJ]'@
MQ;,6K@G>U.<K==%V_7F[>T0TMSSM6Q>?$?R<&NWGDEKX>%_)S7&YMK1W%S6]
M5DVM1C:3Q_VAK*@;"BHNE2,]>HM=M-/+%`2$!9S2!A<KMF_>98=SAM!R4CYG
MDMS^UCPOM&PKK3-`P'%6X<G=AT_66P;9K*U[JGE=GQ6HZ[4;);Z',5N[,M=5
M1*06D73>.D6P/7Z[8CCN(4G0DXEN.7X<1&]FX^\Y^2W"N+V+=MBZ(B]':=Y'
M:FC-D7JQ[*MVF7=UM%YH5MUFG=K@^FK=*UF2>5%&7CVTD^<*QZ*P`F8X+'-@
MO,E\HB-3[+LKW;VCOX38>6U8Y(W_`-IN[Z7-[JV1M/=:/$&YZ1I&^=HO;9I8
M8ZX[">:?L]FE-95\(J#K\'#-I=>5:AXUT3-U%0-7S\82/>V'2=2;V'B5LN)L
MN[*Q;-U>P#AYH79*E+Y)<B*/7Y[5%XLB]9M=7:TJH;1A*56U9J&8I)JR,5'L
MI4%`%8KDJQSJ&5G6]MA>:/'S;U9X:P&H>&R.TI9G3]G4B?O5"C>0%X8;IVIH
MTEX>VG;NLZCR&V;;9V^0EFM2$D<C=VXG4ETH\AX]LLFD9%O@EYS7M/7+;>.M
M@T]<8/CPQWM3F5+V;+0&Q=.\DK-M.Q[9TGL%&O5HC^@RA-N6V\V"'A_Q2+20
M:-V<J\B#G>K+-U.Y58I:ESY2"80P&`P/_]6_DY<MV;==V[71:M&J*KETZ<JD
M0;MFZ!#*KKKKJF*FBBBF43&,80*4H"(CTP.<;[S?:$MSUWZ&M]6S;A3BYHJ7
MDXVB?&<'+'[-NB0N(R=VXY;D,":[%T@)V5>\H&40BA.N`(J2#E$N;7;77$^W
MA?3=ZK[5[$=XMIVZ1DM#<5]6RS-_MFW%3=,D[>_;"@^::CJ<B3Q"K/V%(Z9I
M)=`X&B(I0RYC$<+,DUTAMMB?;I/0<'#5B$AZU7(F.@:]7HN/@X&#AV3>.B86
M&B6B+"+B8N/:)I-&$=',6Z:*"*1"II)$*4H```&:<6%>37)W2_$+3UIWCOBX
M,JA1JLU,;J<R2TW9)A1-0T95*C#BJDXL%IFU4Q3;-$A#_!E53)()JJIEDMXC
MF;^R'V%[7]BW(&8VM=UWL%0(59_#::U81^JXAM=4L[@GA2%,#@U?6^?3;).)
MN2`A3/'0%(0$VJ#5NAEVDQ%DC]7'A/<ZBPVKSJNC-W!PNQJH\TIIY@Z;J(JV
M>L(VJ$L6P+H7R%*`P@6>G1\8P4)W>9PR?]P%*FF92QC>^%O[*YO-W&XU;7M3
MLEZO$_%U6G5"$DK'9[)-NTF$1!P4.T5?2<I(O%C%2;M&;1$QSF$?\!].H_3`
MYN/N2]J5A]C.ZDH6E+RT%Q=U1)R#;4]6="LS6MTF/E8/=LVJ..F@<DY.L^J<
M<U7*8\1&J"D4"KN'IE<VNVNN)]K'/H4]749PVU-(\Y>3S!E6MQW6E2$M68^V
M$18)Z'TR>--*RDW-FD2)?@;E;8E(R\D=02J1<,4K8PI'7?I99&-ML\13FYW<
M@D>6O,OD1O\`AV[D(?:.TIR1I[95N=.0&G,5$:[14G;4$RJ$DSU2)8@LGV]P
M+B8/J/U&.DF)(Z9'KQU-<]%\&>*6I-B)N6UZHVCJ#$6R->'`[J"G30C9[(5E
M<P=2B>KKNQCOM$2!\;[1$O0<TXWFUN5A#`8&&=O\C./_`!]8-Y/>F[=4Z?9/
M4E5H]395_JU,/*$1$2J!$M[!*,',LJ4P=O8V(J<3?0`$?IA9+>H]U1;Y2=GU
M"`O^N+;7+W1[5'IRM:MU2F&$_79V.5,=,KR+EXQ=RQ>(@JF8AA(<>U0ABFZ&
M*(`1ZS`8#`8#`8#`8#`8#`8&#MT:!IV])31DO;9*S1SGC]O&O[^II*X\BVB$
MG<:Y3KW2&,;9BR<-+J/*RK%;">J*HM3,G1G"2!BN"D*HFH67&7BZAQ'UO1U^
M5XP$W=T(WF%:I2[['@%)*!-#5JU6#741K2SS.OD$ZVDZBG=FBH-L\>C(K2H'
MD"=Y`(E_H`9Z>`XL<(C<3F-(K%5Y5\I=AZQUU3DJ/4=1;3DM"R%$C(1FR180
M_1:DZ!HEW7=P;=``;'/,F*(]?*57!;GP\_LG@,&Y+^:4VKREY)7G28[4@-Q?
M]8I62U>VU8K:JG865MJL&^G8K64?M.1UQ7;/&MG[6!7GSMOD-4/(90B8$$9Q
MXY9(Y(\/:GR#MFM-JQ6P]E:*WQIT9M#7>[=0/ZXVM<?`6=%)*RTFR0ETK=PI
M%XHL\HV077C96,<D(Y;D50.B85/()<?C^[C1Q&I?&Z3V;=B7/8FX-T;ME(*7
MV_N_;<K#RE[NBE8CUHVKP:3:LP56J56I=2:O'"<3$14:T:LTG!B_[!Z&P6Y_
M&/%O7EI934]8U&G9]H-8RE\LEN9E4M+::J9;C!;?6W!.;G,DR>J4E6%_BOYR
MR/8WXQV!W1H9<R)G)EA%QC![7.6;>0O&RB\E6NG&EZE;9$IZ0Y":FY)U0U3?
M0[$\A>M-S*\Y6(JPC,04\5W4WSMP8K]!L#1XJF``DZ0'[A$N'W-Z:JM&W:G&
M05.WEM7C]8(:S,+.QO&I/X$XF'9F,?*QXUZP1.R*1?JO/5-\,J"[AFJQ*<[E
MJW."I0(8IQ/QXCB_Q8JG&"%V`6.NFP-IW[;]]=;/V[MG:<E#25VOMU=0T17D
MW3E.MP59K4%`PT)!MF<9%QS!LS8-4@(4IC"=0XMRV?PA@,!@?__6ES_9(]C;
MO1.H8SA5JB=68;0W[`*2^U):+=&1>U/22CQQ&C`E61.15O(;2D63AFH`"/2&
M9O$U"@#Q$^2MZ3-RK1^J+U3;0]DVTSG.:3HW&^A2S1/;FV"-B>0RWC0??U[0
MOEI*,Y2_R[!<AS&,55K#-%BNW13B=JU>23+>VV/UTBM(:0U9QQU93]+Z7I\7
M1=<46+3B:]7HE,P)II@8RKM^_=JF4>2TW+/%%'+Y\Y45=/'2IUECG4.8PZ<>
M^:T']C/MQXP>NJMO(^XRZ6R-\/8XKNI:!J$HT"U.A=H'4C9:[R/C>M=>5%P?
MM'YCQ)1VX2$QF3-X*:A2S+4UM_'/<YQ^P'D?[`]H'V/OFU^>.C#NT:'K6O\`
MR8[7>N(EVH!U(^KP:CAP8SUR5,@.Y)VHXDGWC("RYDTD4TXZR2=,M>J;UXVC
MV+\H836@?D8?3]**QN6]KFR(9-2%HZ+XJ:=>B'IT5FB%QO3A([&,!0#^(H.'
M@IJI,U4Q1-KB.G?1Z14M:TVK:]H5?C*I2:17XFK5.LPS<K6*@:]!,D8Z)BF#
M<O7QMF3)N1,O41,(!U$1$1$=.+]K?;ZK0*O8+O>+%#5*GU2)>SMEL]BD6L3!
MP4-&H'<OY.4DGJJ+5DS:H)B8YSF`H`&!SWO=%[H9[GE8'&B-#N9RH\3:C,JG
M7546<1TOOR:C7:9XVV6F-,@U=15-C%T/-#0JXG.93M?/B@Z!NVC\VNNNN.;V
MW<]!_I?4O;RF\Z^5M9[:+'.6]AX^ZDL,<Y25N<FT53<P^V;<Q=D1(--8+D*O
M`LSE4+,+%*\5`&1$"OK(FVWB-K?V1_9@TUMKM;@+I^>(?8>T(QI(;_E8QT05
M:=K-R*+V,U^HH@85&\YL82D6?)"8ADX$GC4(=.2*)%-)Y:!?KU>IMYO.]P7.
M7?M<53TIK6>![I&LRS;L1VKLNOOQ!.W+H+"!W-%UU+-.I/L\,E.)%2[S),7B
M"LD7?;'$[6S.>GL1XY^O#6"6P-XSSIS.S_S&NN]75@K5[?MB2C(J/RD86/<N
M&K9C#1?R4S/Y-XJBR:$.4O<HX5;MUM.<EO2('@G^R'K/E/R'>ZCW7JRD<5Z#
M(5BSSU8VK=M[0ZD$T?UI`DD$';GUGJM%@HTTO"I.54G!'8`1P@5`$E?+Y$YE
MJZ8G#,_*3]D#U_Z'_)0NJY&U\HKLR,=N1EK-@:%H*;P$C*E(_P!E6INSCW3$
MWVE^3",YP@&/TZ")3@5DFEJ#FS^Y7W&^R*P2^O.$FII;7$"EU+(-=`U-[9[5
M%1SD_1N-TW3;45(NK'$QRE3>,TZWWCT`!$1$!F;6O777FJZ6[T-SLMKWJ)Y"
MN+^XW/!V!]![!_M"3FIB](6&*5%F\:V"2L#I[*.W*!DNA3J*J%.GVF(8Q!*(
MQN8\=.BO^O[1]A47U:<?FNP?FH#9'NP;Q28I^<XKQ.O;==YJ8K/C(;J5)E82
MKK338"B)3-Y,AQZ&,8I=3IQV_P!5E[V(^V?BYZZ:VJA?YG^P=TR#,'%4T+2I
M)B>YR`+H^1E*VQVI\AIK^IJF,41?ODSKKIB8635X=,Z8,DUM_%%_E/[M?8AR
M<OSVU->06PM!55)RK_&-<<>[I:=604#&]RA4&TC,U:5C+1<9`4S]R[J4=N`.
ML(BBDW2!-%.9=)K)X=!'UT7;9FR>"'$G86XIE:Q['N^A-<6JQV)T4Q7U@-/5
MUG)Q4Y)F.B@*\M+P;ELX=J@4"K.5#J%$2F`1TY7NX;H81A??O(?2O%W6LWMW
M?>Q*YK2@01#`XFK`\!)1^^%!9PWA*_%H%6E;)8GZ;<_QHY@@X>.!*/C3-T'H
M62WI1.]CO[#?)7DE;9*F\1[/=.,VA8Y59M'2T`]1K^Z[W]@I?F[#;85RYD*.
MW^XPMHZ$?)F2`>]PZ<'\94,Y=)I)WVL@_KW\JN1/*_A#-V/D5/RUYF]=;>G=
M95+9-A`5+)<ZK%5.FSJ0V&2.0JUEEH*0L"S0\JJ)UW92E*NHJY265/8SO)+P
MFFV%L2AZFIE@V)LVX5RA42J1ZLI8[;;)9E!P,,P2$"BN^DGZR+=+R*&*1,O=
MWJJF*0@&.8I1K"G)S>_:'NP75]3N"&OZJWHT*^.V5V]N"#E)::N8LW1BG=52
MCM9>&;5FO/B(AXE90SJ0<-U>IFS!4.T)ETFGRL[^NGE7(<V^%NB.3LS7&53G
MMEU^>)8X*,575BFMGI-ULVN[*O#_`"E%G:,-)3M2<.F:2RBJR#98B9U%#E%0
MU8LQ;&ZV$,!@,!@,!@,!@,!@,!@,!@,#_]>&SFSR(L?-+F/NG>,I(?('9^S'
M[>FD?.#(-(:B,GI*WKF%%1P($:-8>HL6*2IQ`A3*%45,4#'-F7>3$PZ;'%O0
M&H.`O%+7^G(:1KE3HFHJ:@K<[Q./&%>C9BPB@5[>-BVJ8DEVS-HO8IU1=VLH
MNJ5)LD<B!.Q%),A=.-MM5D/:A^QX9(\_HCUX2Q!,7Y,3:^3R[)-8GU`R#MAI
MJ'E&ITS?01)_(GB0]!ZF8(]?"^R6MZZ>:J!@6^;4N:IBEMVR-AW28<NUS`$S
M<+G;)^045=O'*HA^1G)Z8?+"=54X^594PF,81'J.9='\UOIMOU[9IBEWZJV2
MCW&NNQ86"IV^#E*U9H-\"9%193$#--64I&.P25*84UTB'[3`/3H(8'3@]0/!
M>'X'\+]>49[%(MMO;$CX_9N\I4R7207O-BCT'"-755.4%0C]?Q"B,2BD`@D*
MZ#AP4I3N5>NHX[7-;@<G>5FA.'>KI7;_`"%V'#4"GQ_D;L2O5?D3UJF004<-
MZU3*\W[Y6SV-XFD8Q&K5,XD3*=944T$U%25)+>G/7]JGN4W3[&;`XI$&C)ZG
MXMP<L5W5]3H2!3RUN<,5""PM>UY%@8K6;F062^0UC$A/&1!C%*F+EPF+Y7-K
MKKK)^I4O2;Z'UKH:E\P^;E32+1E$FEFTYQ\L;$XN+CW"1S#7O:T2\2`B5..3
MM<1L$L4QY<!(L]*5CVMWUD9VW\184]L7L.K?K<XM.[S%-(N2V]>%7%$T+2W*
M7_'.+,FP!1W8Y1DW%,?XE0HXZ;ITF02%76.U9@=,713E5G69JF7ZJO7?MCVU
M<IK3NO?LM:9G2E?NQ[AR$VA*KN$Y79=RDEBS@ZS@)4A42C.6$JR9Y([7L+"0
MRI3%\*BS!-63ETVLUF)VMX>PSVF\5?5+JN%UC6H:N67;S&K,(C4?&BAJL(5E
M6*\R9)M(.5NHQJ*K;7=`8MDR$:D%$7TF)?&R0.F1RY:W.'.:W9SSN5?*W=G,
M_=%FWOOJU'LMTL1RMVK1L19G6JA7FRJQXFG4N%5<NRP56A2KG!!`%%%55#J.
M'"J[I9==2.LDDQ&#:W6K%<I^&JE1@IBSV>Q2+2'@*[7XUY,3<U*OUBMV4;%1
M;!%P]?OG:YP(FDD0QSF'H`#D5;M];GZT+R;;0.WO86\?0K!<K64B>-51F/BS
M+INH`J)I[9NL0N*T*"J8@)XF$7!Z0#%\S]NJ15KFL.=W^%P+5^I]9:3I4/KC
M4%!J.M*'`)"E$U.DP,=78-F)^@KN`81C=NBL^>*!Y'#A0#KN51%14YSF$PUS
M[<N?V![5I_(CV*<F-DM9IJAKRZ\A[*RC[1'$!PU5H</8"5*-MC4K5)R+DCZM
M1";\.PBAE/)UZ&$>@Y=YQ(L9>Q3]AVH:MJ;;BSZQT8X8NGUN/H)N0KF++_'J
MQ"0$4G`L(72E8D&A$)16-9-4DTIV01!BF"(@T9N2'1>$N?AB:9YV1&^MWU/\
MF?:MLJ4W%LRR7*LZ/<V-Q([,Y#W55_/6O8TX+XQ9J$H#RQ*.7%TMZZJ2A'DF
MN9>/BCE$7)E5_$S7DF6MMIKQY:-\XN/="T-SAWKQJTS/3%CI5!VTXUU5)6V.
MFB\R#A-1@R>1TV^C8Z.:N7$%/N%V*BZ35(%`;=_8`CTPLN9+75&UO2(C5FMZ
M%K>%.4L#KFD5:D1)S$*W*$14(%C`L#F2`YR(%!G'D$2]P@7_`!U'IUS3@A"]
M@W[`_$SB"2<H&G7;+DYOEEYV1H"F2R8:QI\D012-_-MBM2NV+QTS5`W?&PQ7
M[KR)F1<J,3""F3+4TM_$'>IO7[[-?>5LJ*Y(\U+O-Z6T`)2KTY>:@'4.W_C3
MXQ'016@--N7+<&D.^:@B![)+'*5^F*:XN991(Y`G-;SKKQ.T2OL^XDZ=XK<Z
M+9Q5XS3]TO\`#55CK6NJGN,G"S-D5V19JW#/96$-)0L'68A951Y+-Q$A&Y"M
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M:)UF5/Q?&M>R&I]E7!$Y>HB*J=IMSP#F^G>?J;H'7H&XX;=UOIA#`8#`8#`8
M#`8#`8#`8#`8#`__T(*.47'>^\4-_P"U./NR8YPPM&LK=*0!UU4E$V\]#)KF
M6KEKBC*$3%Q"6N!5;R#-3M*)F[@O<4INXH8=Y<S+YU^Y*<C-K5>%H^T=_;KV
M32JVBS;5VH7[:EZN-7@&\>@DU8(0M?L4](Q,4BQ;-TTT2H(IE2(0I2@````,
M3X3#>M_T$<FN:'X#9FX22?'#CH^^)(H62Q1(CLK8,2I\=T7^O*5("W59QDHQ
M5_T3LJ5)B!5"K-D)`I3IA<)=Y.NUX;A[Z]>)7!:L)P/'C4T)79E=B1C8-DS*
M:5AVG;R@)#K#8[R^1&54:+N">7\>U^)%(*"(H-4@^F:<K;>W.0]BM\F4/:!S
M`N\BR:OI*I\QML_#82*)SL7S#7VTI6)K[5ZBKU%5D[AZ^V*</_$Z9A[?M$,S
MY=I_F+(>VOVOJ<6E`GHGB=9E=C/8E,#/-M76+;TJLSITBF5,$=3D7,[>(ELO
MW%*7Y5>67)T,(HC]F7+'\_FJT&P=G<Y_:UR(9*31MB\CMPSQW3:J4NKQ:Z\'
M2X%9P19=A6*W'E1KE"IL;]AW;M3XZ``07+YP=05%S3MOC6?2W%ZJ/UYJ3QMD
M*OO_`)F&KVT]Y1BK&>J6JF/9+ZQU7+(F(Z92$TZ6)X-AW>)5`AB'\80\<Z()
MFX/3D0>%LCGMOGB=+/9C%(4QSF*0A"B8QC"!2E*4.IC&,/0"E*`=1$?\96'.
M`_8,Y<1'*+G]88:B76$O&I="U&N:RI$S591M+U>2F7+!O:MB2L=(LE5FC]VG
M;9E2(<+I&,FH$,F!!,0I3FS7;28GVS^O[["\<.$ND.(/KZU/_54_5]3U6*VC
MO*ZQL"M+J[0D:\R<;0L-"IK-67B7$G,75=XNG-S2SDPI&`I8Y/M24(RGKFYM
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M)'EW$S='XW`JSF*9KM4SR$NF\VY%&[IL\<F*#>1JNK)%$1`7J9T9*52$?A"B
MB=-\-D8VVQQ.U\2H5"JT"KU^D4>NPU2I]4B64%6JQ78YK$P<%#1J!&S",BXU
MDDBU9,VJ"8%(0A0*`!FG)R.MZ76PVSD%N+8LH[<)VNR[CV#=9%\4YB.D[#,W
M:7G7CLJ@%3,1P62<F.!@`H@;Z]`S#O.HEPDN<?N%]P\E$\9*+-62SPZL1'Q]
MSJ.G(5KK2E24><I6;NT;LMS9PW1+"22B'>NWDY%&%4<%`K5D"PD(-YJ8UUY6
M4_6O^O;Q\XDC`;5Y)&@>1_(!JD@^;,I"-%SIG74KVD/UJU:EVY%KE,,%>X$I
M>90*4I@(JV8,UB`H-D8N]O72Q`NNBV16<N5DF[=NDHNNNNH1)%!%(@J*K+*J
M"4B:29"B8QC"```=1RL.1AR;W*_WYR3WGO9=RY^3M3;U^V&S4.*B#ADRLEJD
MI>&9I%$WD:DBHU=!!$G7JD1(I0'Z9AWDQ)&[W!?@+RX]N.]WTD]M=TEJNP?,
M/[HY-;6D[-<TH)BV(S+^&0GYQT\D+GL!:)5)^.AP=E-V"11PJU:`9<M[2V:Q
MT2>'/"_0O!;3D1I?0=4)"0K;P/K-99#P.[EL*S%:I-GEMN\VDW;&E9EX5+H4
MA")-&:71!JB@@0B9=.5MO-<PGG-L26VUS-Y5;&FCJF?6SD'MN3(BJ<#BPC?Y
MQ--H6(3,'7JWA89NW:)=1$?$B7J(C]1R[3B1TD&/M-]<T)IJC;2?<M-$UBGV
M*JQ$I!UY6^PSR[L61HULH:&6UU&+OKZE*00&*V=M1C?.V6*":A2F$`'67'UN
M>D>NW/V:?7%0#OFE!3W=O)X@<463NDZ\2K->=J`!A\RTAM";H\TV9=2=O>2,
M64$QB]$Q+U,69:]*C.VI^V)=77R&VDN'M6@^P_1I-[4V?+6KY"?W?<XJ]2K=
M.^(<>I?M+,+@'0?K]?HRLT^:UQ;>WKWZ<N`*?CSJ^S0\1+D/XWW'WBH^LE>1
M9O2%*13^8;$A]H(Q#4"#T2=FD43$,<!!7O[!"9J^ND[?[<<(?V4^2P'<[`NW
M(2NP4L0OG:7'E/7->5TY'#4I#E=:ZJ&PFZS;HU7$ARGAB"'><G_EY"XY,Z1X
MB4_6G]H5J<A-6:WZ#EI=VD51RYL.XKC+RQ3JB9=1!T^6H#_RJIKK'$PE64()
MQ,(&-UZBQ3WU>%GO3U[Q.,"9)36##9;V/BR?ZI/CCR+(B\9$CRE29%85YC<:
MG=%^K=`!0*TCE!(4I2B!#=I18I[:UC1'VB^[3A7+M8+:.T.0E8.W6!JI7.4.
MLOY&I+=A%#%1_+[;J+JU+D4*D*A5V4BFHJ0O4%#$$>K-7UUK=_5G[5?+*O)M
MFVW^/.B]FHH?:H\J+ZZ:NFGJ?:7H=VY=R>Q(8'7?W=3(1Z"8E$H`F`@)C,IZ
M3Y;GUW]LG5KE$#6WAA?X1QX2F%*N[AKMH1!P)A`Z0+R=%IYQ1*3H(*>,#"/T
M[`_SERG\_M]64_;#TDDV`T+Q`VF_>>4H"A*;)J40V!$0-WJ`[:0,VJ*I3`4`
M)X0`0$1[@Z=!9/YWY8M-^VT4#&`G``QB`8>TQN5($,8O7[1,4..!P*80_P`@
M`CT_^1QD_G]M_/7C^PC1^=O(.F<<'?%?8FL+E>F]A6C)J`NL?M>J1(5V&E9]
MTZM#PE2H4M#0ZD?&`G\PK)=--XNFF<"D'S8RETQ,Y;+^Z#V<V7UI:,U]8=9T
M^L7/<&WKH^K=.:7IO-N:5"05:C$I2WV29:U^3@Y*5=M32$>S:,B/V7>=\9P9
M0Q&ID%EN$UF:T_\`3Q[W;-SYV^[XU<@M84NB;8?5><ME$M^LE9YK3+<2M)HN
MYNKO:M992RS$#/-845I!%T64=-7:+9<ADVQR)`X2KMKCF+*.5@P/_]&X!S:]
M9_$+V`1T03D+KD[RVUML+&L[/ITDI4]DP4:=<[D\0G86B*Z,S!@LLJ=-A*MW
M[)NJNHJBDFL<R@L++9TUYXP^B[UR<6+2QOE:T^^V=>8AVF]@+-N^?/L(U?=(
M*^=N[B:P9G$T5&1:+E(HW>J12CYLHF4R*R9NX33$6[6^4OV5DP(I>77I:X`<
MS[G,[.V?JV6J^U+%XS6#8VK+5(TN>GET6Y&R3Z;B1+*4N7EBI)E`SUQ%*O%0
M*4%%3E*`!,-3:QH]KC]7[UY4^=-+W*U\B=M1Z;LRC>KVF^5JO02C+Z^-K).-
M?4BI69RX#K]ZS>19E-T#HF7Z]6%]ZG*T/QGX_P#&"IA2./NH:'J6MF\9GC2F
MP#.->3"R(JBD[L4UV*3EFD$P6,4KF0<N5P*/;W]H``5FVWM^W(3D3IGBOJNQ
M[HWS>X;7VO:PB)GDO++"+B1?G17695^NQ2!59*QV:5^,<K2/9)+.G!BCV$$"
MF$!)GB*&'L0]U/*CV4W$..'&*N7G6VD+A+#5X#5U)^9);>W>H]459MF]]>5O
MRN%8^6;F[AK,<92/3`YBNUI#QIJIYRZ363F]I6/6I^M=08.KI[-]BD:6[VVQ
MPZJ<3Q]KUIFX>OT=O)-C)B[NURI<O#3$U=&Z:O\`K;Q;Y./CU`$PKO%!**%P
MEW^$P&L?1SZL]3V$UGKW$NHSTF#X'K1#95FV!M:"8$(9,Z#%&K[&MEFK3EH@
MH03`+IHX7/W""BAR@4I6(S[;?*4Z$@X2LQ$=7ZW#Q=?@8=HBPB82$CVD3$1;
M%N4"-V4=&L$6[)DT0('0B:1"D*'T``RLJ3'[8>Q6\GN_B#J0JA!=TG56Q]BK
M)`8@J$;[1MT'66JAR@D"@$54T^L!1$YBB)!Z%*(&$V:Z?\^JW(_5%CG:7&GE
M-+'3*#%]O.MQS=7O()CNXN@L7+U,4P'R$*FC,("!A``-W"`=1*/2PW[BUGE<
MWQ++6J[<J]-U*W04/:*M98I]!V*N6"-9S$'.PLHV49R43+Q4@BX8R,<_:+&3
M616(=-0AA*8!`<"+.C>CGUA:]V[_`'-`<8X-S/MY!*7AZS8[-<;5K:`ER&.H
M>0C-?6*>DJTMWK'\B;9X@Z9-#E*+5!#L)VS$:]MOE+*4I2%*0A2D(0H%*4H`
M4I2E#H4I2AT`I2@'0`#_`!E9?ZP*[>\?UK^%N[.1UGWHI?-O4*MWNTO+K<M1
MTQW6$:\YL4L]6D[`%;G)6#DI6KP<])+&759%*X^,994C-1LCX$V\PW-[)A-9
MQUXQZ%XFZYCM4\>=8UG6%)C^Q55C`M3FD9M^5(J)IJUV%\H[L%MGUD2%(=])
M.G3HR92D\G80I2UFVWMGC"/Q<MF[QNNT=H(NFCI%5LZ:N4B+MW+=<ADET%T%
M2F36163,)3%,`E,41`0Z8%-B&_53E%N2MA>63D17F/$A*SGEJO%UUC./MZR5
M56=F=EI4U^6BFM-KSY@V.#()Q%Y+BY!/Y(QZ)C^!.8=/?CKE;0T5H?4G&G5U
M5TUI"CPFOM=4YB1E#P$(V*D517M+\R7EGANY[.6&77**[Z0=J+/'K@QE5E#G
M,(Y7.W/;+N!5+YR_K*UO>VZKGNCC9O:/U(GLFS2]NM>M+S4G<_6XFP3[I22F
MGM-GX*1:2$?$OI-=58L:Y9N"MS*F*DX*B5-`DPW-\<6-6Z5^IOL)S)&_L;F9
M38:'3\)R_P`*U%-V:2>?>;SH&_.W6IM8S[`#L6_]OZB/5/Z?5A?Z?21O3_ZP
M?K[HB[=_LVS;TWB[3.0SF*G[E&T>I."$$1[",-?0<#;$/+W=#C^<,/0`[.P>
MX3,)=ZEPTQZ[>#''L&RFH>*>D:G),_'\:QGHL/8[BGXB=A/_`-M:T9RW&Z!]
M1[GH]QA$P]3"(Y<,^UOEN;A#`8#`^9,PL-8XM[!V&)C)V%DD1;2,1,L&LI%O
MVYA*84'L>]27:.D1,4!$JA#%Z@'TP(ZMK>GKUE;G=+O;KPUU"T>.C@JY<Z[8
MS6FUW*_F!P=PX5T_,T4Z[I=8.Y54PBHMU'O$P&'JPOM9Y:F3'ZX7JRD_%\+5
MVR:[XSJF/^'W+>U_.53M[$U?Y!(SO0B':/;V=AAZCW";Z=)B+[[/!ROZR?K2
MD'!%FAN0D$F5$J1FD5M6-6;J'*=0XN3FFZ7,NP6.4X%$"JE3[2!T*`]PF8B^
M^S^%#]8CUM)+(JJ2O))R1-5-0[9?:-:*BX(0X&,@L9MKINX*DJ`=IA34(<`'
M[3`/008A[[)4N('KUXB\%8F48<;-11--EK`U29V:[R+V3M-_LC5)8C@C*4MU
MB=R$LG$@Y2(J$>U.VCBK$!0J`'#NRLVV]OD^P/U_:4]BVD0TYN!29@G4),DM
M6OM@58S4EGHEK29N&'SFB;Y%=E+0TFR=';R,<X+X7:(E,0R+E%LY0$MES$?'
MK`]$.OO7-N^P;^D][2F^+NM49>F4E%?6S/7,-2V%A=1RLU+G;ENMZ>S5D<,(
MX6*3@KADW2:.W)3-U#J$.E)%VVSQA+B7D[J`=I7732C^]-KYKNJ,KS=$'VFM
MS1]6@:;*%N7X>SN=C/J`WURM"3JVO)Q&/<(RRB;]S%N$&XJ+)B3*F&+C>PWA
MH6II7@=Y07\96XT+\P4WP0%U%Q_UU;3+:N*["/$A61F$SA8G9(\L.9N$\=]W
M-RLA5(8A1B_#_]*_Q@,!@,!@,#07G_['..OKLU<>];DG#2EQFF[I/6NGZXX;
M*WS8DLD4Y2E9-5#"G!UAFL'60FG@%9LR!V$\[M1NT7+);THRST_[$_V".5(L
M8F/57K%9<"K'PB3F2BM!\;Z9+.C))O9B1.FLFXL,J@T'RN3)N)Z?4;&*W1%N
MV*@VSVZ\:1=`];/J2XX>N6JI/:LR)L;?,Q&%:7;>=FCFQ)YP"Y"B]@J1'=SE
M*C5`RH?5L@HHZ=@!1>.7'8F"=PYW:W\2J963`8'-"]]^XS;A]HO(DR#DSB%U
M>K4-.093'$XM2T6K1B=G;?\`F<A2EO\`(3!@`O;T`_U#N[A'-[=M?\Q:#_5]
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MFF)#=6K94'@2UK77/XJC<+N!G,GW@<B+'O\`WQ?+6WU>$VBAM+?UA:$.98C5
M-95KK;3D$JDV@W#YBCVHE;-$TXFOMU@67(*AT6SJ=NELUF(OW<9N+^D.(.I8
M#2F@:/'4>C010752;!YYBQS:K9LVD+5;9E4/FV&SRQ6B?R':YA,)2$23!-%-
M)(FG*VWFM@,(8#`_)==%LBLY<K)-V[=)1====0B2*"*1!456654$I$TDR%$Q
MC&$```ZC@<B'DAL[^[.0^^-R>0ZI=L;EV=LDAU$O`<4[Q=9NS)=4/&B#?HG)
M@'C`A`(`=H%``Z!AZ)U'31]3.C%..OKEXDZS>,SL)K^IXJ^V5FN0Q'K.T;9=
MOMIV"-D.\.\SV&D[BHR,`B8"`V`A!["ES<<-KFU(EA#`8#`8#`8#`8#`8#`8
M#`8#`8#`8#`8#`8#`8#`8#`8#`__U+_&`P&`P*P'N8]\43QD4M/%OAY+QECY
M$(?*A-B[4(DTF*OI)8Z1T74)`)JBO'V3:K(Y^BQ52*QT&J7QN"N'8*MFTM;U
MUSS>D$GJ6]2>U?9QM"1Y!<A9:Y,>-K"TO)&]["F9&06N^][@5V+B7JU4GI,S
MA^Z(=X(A.SQC*?&ZF;H&,\,<S629;VV]>)VZ$.M-:4'3=!J>K=6U.&HVOJ-#
M-:_5*I7VI6<5#13,H^-!!/J919990QE5UU3*.'+A0ZRQSJG.<VG%[G`8#`8$
M>OM9Y!M^,GKWY3;2!^5A.#J^:H=+5*H8CH+QL\$]>U9PQ(0IE%W$1*60C\Q2
MAT!%HH<PE(4QBJNLS8YR_KGXMN^97-+0''\&JSBNVR\L)/82J(F3%GK*IE4M
M.P5P<@10C5RXJT2Y;-#G#L%ZNB0?J<`'+M;B6NK:@@BV11;-D4F[=NDF@@@@
MF1)%!%(@)I(HI)@4B:29"@4I2@```=`S3@_7`8#`8#`8#`8#`8#`8#`8#`8#
M`8#`8#`8#`8#`8#`8#`8'__5O\8#`8%8OWV^XE_Q8AG?#_C':`8\BK=#HK[1
MOD0L!G^E*3.L!68Q,*Y2-_QNT+@P<IN$%^OGAHHY7292N';)PA+6]=<\WI`_
MZ7_3Q8O8+=C[RWHE.0/%*EV#_EG1AD6$YO2T-7!EGM.J\P()JHUUHX();!,(
MJBNF)OAM3`Z.JX8R1O;;'$[="BB42FZPIM9UYKRLPU,H],AF->JU6KS%&-A8
M*%C42MV4?'LFY2IHHHIE_P#LQS")C")A$1TXO68#`8#`8%++]I7F<SFK'J3@
MS39@JY:<JANC=*3)WW$0L4M&.8[6%4D4TNTR;N/K<D^F%T%1,0Z4I'+``&*`
MY*Z:3NMDOUA.#3C7>J;[SAOD.LSL^Z$7&N=0)OD#HKM=3P<LV>6JRH$4*4PH
MWBZ1*"")A`!^/!`JF(I.NHHF]\+7>5@P&`P&`P&`P&`P&`P&`P&`P&`P&`P&
M`P&`P&`P&`P&`P&!_]:_Q@,#67F9R1A.(7%K>/)*>:HR#?5%#DYZ,B7*HMV\
M[:W:C>$I%<7<%.0[=&QW*58,3J%ZG(5P)B@8P`42R9LCF/\`'K6.SO8YSFH6
MOK-:)&7V'R8W`XDM@79SXW$DW8R+E_;]E6U-N8OQSJP%482+U!J`$0`&Q$2@
M1/ITR[7B.IGJ#4M`T1K"BZ<U97FE5U[KBMQM5JD$S`1(SBXQ$$B'<+&_W/9%
MZMWN';I43+NW2JBRIC*',8=.%YY9'P&`P&`P-`O8][`=6>NWCQ.;=O+AI+7>
M82?P.FM;>8Q9/8E\!J!VK,$TC%6:5B#\R;J9?B)2-68`0@F=+M4%BR9J@YP7
MXH;R]Q_.^?E+_,R[V)G[6YV[R@VLFW!)"OUF2ECKKPT,80%A'SUJ43&(KK!,
MIR,T2&6(@9G'K@3/;K;-8Z7E-I]8U[4:O0J5",:W3J57H:J52O1B8HQT'7*]
M'-XF%B&*0F.8C2.CFB:28"(CVD#J(C]<TXO28#`8#`8#`8#`8#`8#`8#`8#`
M8#`8#`8#`8#`8#`8#`8#`8'_U[_&`P(/OV)H>P2OJIW@M">4S2%MVFIBRHHM
MP<&7KZ>TJNQ-W?<!T$FTR_9.#J%`PE(B/<`$$QBR]-:?ZBE=Z<>1M)XL^QKC
MAM;9+MC%4$T]8:':I^16(U9U=CLRH3U#:6EX^54(WCXNOS$^V=/UU.XB<<FX
M'Z#T.61TVF9<.H:@NBY11<MEDG#=PDFN@N@H15%=%4@*)+(JIB8BB2A#`8IB
MB("`]0S3B_7`8#`8$+'L3]XO$S@JPG:9`3<=OWD4U27:M-2T.:;.8RKRI142
M*.T[HS)(1=/*T5((JQI`=39NI.K1-)0'!9EJ:V_BE(@?G1[P^9S1DZ>.+QL*
MR&$YC"#Z+U)H?6S5PW2>/$VA#/VU/I$&50G?V^:0EGZA0ZO)%R'EG;IQK'0D
M]?\`P0U%Z]>/L%H_5R8RTD=4)[9.QI!D@TL6R[PY1(F_L$HFB=8K&.:)%*UB
MX\BBB<>P2(03K+F7<+Z<K<W+=["&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P
M&`P&`P&`P&`P&!__T+_&`P,>[:U=2]W:PV!I_8T22<HFS:A/TBUQ9A*0[F$L
M<:XBWPM5S$4%G(().14;."AY&[@A%2"!R%$!..7+R]B/KTW1Z[MZ3.L-C1KV
M6HTH]D'^HMKMF*J=;V33BNE`8NTER>1M%VR.;"1.8B#J&78.1ZE%5JJV<KY=
MY<QL5P>]X?.7A!%1%$A+;&;GTW$$;M(_5FXR25@95V,1`J0,*/:V;]A;:FV0
M;$`C9F5TYB&PAW%8B(F[F4NLOZG^UO\`M>Z$D&33^W^*&WJA(]Z!'W];W&F;
M&9>/N2*Y=-!LX:M7`XE$YR('^G4"D%;ZB<+EG^=^67I#]J;@0FS6/%:3Y>O7
MY?'X&TA3-,QC-3JJ0%?,^;;TEUD.Q$3&+VMU.XP`4>T!$P,IZ7Y:Y;9_;!H+
M:,<H:+XC6^8F5?L9RFV=@0M:C(__`$HG^4Y@:?&6MW+]%_(GX"R3'[.U3S=>
MJ0,K_/[0/\M?>%[#>7363KMAVX746NY5)5L[USH9H]UY"O&2Z947+*7L02<K
ML*>8O42=KAJ\F5F*H&.'@*0PER9:FLC^7UV>G#E;[!IB,GX6"<:ET`5VE^=W
MK>HIXWAG;,JI`=-=<02AF<CL:;\/?V?%,E%HJ$$CI\W.)"G8+M)^N@OPDX(<
M=^`>IV^JM!U3X/S/AN[O?9L6\AL#9$ZU;B@$W<)Y-LV\_B[U!:L6R;>-8`JH
M#9NEY%!/IRMM[;DX0P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P
M&`P&!__1O\8#`8&K',G_`*A?T/:_^[_]2?T+V$_._P!Q_BOP'S^A_P`=^$^?
M_P`C_+_+U_&_BO\`EOD=/B_[>W"S.>.U#CESQH](5I>25HX7>QYWJ]TZ56<(
MZJW+H3E9;:.V.IY!3:0>PHC2+J\046V[2%`DBQL3H_<8QG/T*3,\.LNWF(5K
MM5H.JR9V$%LBE[*:D553+-4ECL1A&*D3$`(N1+8U"H$R"2W7[0,T*<.GW%+D
M:>1;)$7<((*N46::RR22CMR5P9NU(H<I#N5RM$'3LR*!1[C`DDHH)0'M*8>@
M"&X&F>//'.ZO6"^W^?.CM(U]7Q#)%+J+EKLNZL@4*4Q@:5ZM:#8U.0.AU,4X
M&L;<.\`[1,41,%2V_"QWP!U1^MGJZZU=K/\`*6*Y.;>>.VH1DWR5UWM+6>G8
M^53%,`.A6KMKJJZL8M'"H=2DM,I,%*8?L.`],O#%]_A<ZB?Q7XJ,_!?C_P`)
M^/9_A_Q/QOQ7XKXR?X_\9\/_`-3\?\3L\/B_U^/IV_;TRN;Z&`P&`P&`P&`P
@&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P&`P/_]D_
`
end
</TEXT>
</DOCUMENT>
</SUBMISSION>
