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<SEC-DOCUMENT>0000950134-05-011034.txt : 20050611
<SEC-HEADER>0000950134-05-011034.hdr.sgml : 20050611
<ACCEPTANCE-DATETIME>20050527165923
ACCESSION NUMBER:		0000950134-05-011034
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20050525
ITEM INFORMATION:		Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050527
DATE AS OF CHANGE:		20050527

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAKES ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0001071255
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				411913991
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24993
		FILM NUMBER:		05864677

	BUSINESS ADDRESS:	
		STREET 1:		130 CHESHIERE LANE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55305
		BUSINESS PHONE:		6124499092

	MAIL ADDRESS:	
		STREET 1:		130 CHESHIRE LANE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55305

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LAKES GAMING INC
		DATE OF NAME CHANGE:	19980929
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c95672e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e8vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<P align="center" style="font-size: 18pt"><B>FORM 8-K</B>


<P align="center" style="font-size: 12pt"><B>CURRENT REPORT</B>


<P align="center" style="font-size: 12pt"><B>Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B>

<P align="center" style="font-size: 10pt"><B>Date of Report (Date of earliest event reported): May&nbsp;25, 2005</B>

<P align="center" style="font-size: 24pt"><B>Lakes Entertainment, Inc.</B>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Minnesota
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">0-24993
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">41-1913991</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(IRS Employer<BR>
Identification No.)</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD colspan="3" valign="top" align="center">130 Cheshire Lane, Minnetonka, Minnesota<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">55305</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="3" valign="top" align="center" style="border-top: 1px solid #000000">&nbsp;<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="3" valign="top" align="center">(Address of principal executive offices)<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD colspan="3" valign="top" align="center">Registrant&#146;s telephone number, including area code:<BR></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(952) 449-9092</TD>
</TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
    <TD colspan="5" valign="top" align="center">Not Applicable<BR></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="5" valign="top" align="center" style="border-top: 1px solid #000000">&nbsp;<BR></TD>
</TR>
<TR valign="bottom">
    <TD colspan="5" valign="top" align="center">(Former name or former address, if changed since last report)<BR></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="left" style="font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%" style="font-size: 10pt">
<TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Written communications pursuant to Rule&nbsp;425 under the Securities Act (17
CFR 230.425)</TD>
</TR>
</TABLE>
</DIV>


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%" style="font-size: 10pt">
<TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17
CFR 240.14a-12)</TD>
</TR>
</TABLE>
</DIV>


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%" style="font-size: 10pt">
<TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))</TD>
</TR>
</TABLE>
</DIV>


<DIV align="center">
<TABLE cellspacing="0" border="0" cellpadding="0" width="90%" style="font-size: 10pt">
<TR>
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR valign="top">
    <TD><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))</TD>
</TR>
</TABLE>
</DIV>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>









<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">








<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
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	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;7.01. Regulation&nbsp;FD Disclosure</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;9.01. Financial Statements and Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">SIGNATURE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="c95672exv99w1.htm">Press Release</A></TD></TR>
<TR><TD colspan="9"><A HREF="c95672exv99w2.htm">Press Release</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>








<!-- link2 "Item&nbsp;3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;3.01. Notice of Delisting or Failure to Satisfy a Continued Listing Rule</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;25, 2005, Lakes Entertainment, Inc. issued a press release
regarding a letter it received from Nasdaq relating to the late filing of Form
10-Q. The staff letter advises Lakes that the late filing represents an
additional event of noncompliance with the continued listing standard set forth
in Nasdaq Marketplace Rule&nbsp;No.&nbsp;4310(c)(14). A copy of the press release is
attached as Exhibit&nbsp;99.1 to this Form 8-K.

<!-- link2 "Item&nbsp;7.01. Regulation&nbsp;FD Disclosure" -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;7.01. Regulation&nbsp;FD Disclosure</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;26, 2005, Lakes Entertainment, Inc. issued a press release
announcing that the Taxpayers of Michigan Against Casinos has appealed a
federal judge&#146;s recent decision to dismiss its lawsuit seeking to block the
construction of a casino to be built by the Pokagan Band of Potawatomi Indians
in New Buffalo Township, Michigan. A copy of the press release is being
furnished to the Securities and Exchange Commission and is attached as Exhibit
99.2 to this Form 8-K.

<!-- link2 "Item&nbsp;9.01. Financial Statements and Exhibits." -->
<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;9.01. Financial Statements and Exhibits.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;Not Applicable


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;Not Applicable


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Exhibits


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99.1 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lakes Entertainment, Inc. Press Release dated May&nbsp;25, 2005.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 99.2 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lakes Entertainment, Inc. Press Release dated May&nbsp;26, 2005.

<!-- link1 "SIGNATURE" -->
<DIV align="left"><A NAME="003"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURE</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">LAKES ENTERTAINMENT, INC.<BR>
(Registrant)<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: May 27, 2005&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/Timothy J. Cope
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Timothy J. Cope&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "EXHIBIT INDEX" -->
<DIV align="left"><A NAME="004"></A></DIV>

<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="5%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="50%">&nbsp;</TD>
    <TD width="42%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" colspan="1" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Press Release dated May&nbsp;25, 2005</TD>
</TR>
<TR valign="bottom">
    <TD valign="top" align="center"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Press Release dated May&nbsp;26, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<SEQUENCE>2
<FILENAME>c95672exv99w1.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
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<TITLE>exv99w1</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link2 "EXHIBIT 99.1" -->

<P align="right" style="font-size: 10pt">EXHIBIT 99.1
<P>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
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    <TD width="75%"></TD>
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    <TD width="20%"></TD>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><IMG src="c95672lakes.gif" alt="(LAKES ENTERTAINMENT, iNC.)">
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>NEWS RELEASE<BR>
Lakes Entertainment, Inc.<BR>
130 Cheshire Lane<BR>
Minnetonka, MN 55305<BR>
952-449-9092<BR>
952-449-9353 (fax)<BR>
www.lakesentertainment.com<BR>
Traded: Nasdaq &#147;LACOE&#148;</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt"><HR size="2" noshade width="100%" align="center" color="#000000">
<DIV align="left" style="font-size: 10pt"><B>FOR FURTHER INFORMATION
CONTACT:</B></DIV>
<HR size="1" noshade width="100%" align="center" color="#000000">
<DIV align="left" style="font-size: 10pt">Timothy J. Cope 952-449-7030<BR>
<B>FOR IMMEDIATE RELEASE:<BR>
Wednesday, May&nbsp;25, 2005</B></DIV>


<P align="center" style="font-size: 12pt"><B>LAKES ENTERTAINMENT, INC. RECEIVES ADDITIONAL<BR>
NASDAQ NOTICE RELATED TO LATE FILING OF FORM 10-Q</B>


<P align="left" style="font-size: 10pt"><B>MINNEAPOLIS, May&nbsp;25, 2005 &#151; Lakes Entertainment, Inc. (Nasdaq &#147;LACOE&#148;)</B>. Lakes
Entertainment, Inc. announced today that on May&nbsp;24, 2005, it received an
additional letter from the staff of Nasdaq regarding the late filing of Lakes&#146;
Form 10-Q for the quarter ended April&nbsp;3, 2005. The Form 10-Q, which was due on
May&nbsp;18, 2005, has not yet been filed. The staff letter advises Lakes that the
late filing represents an additional event of noncompliance with the continued
listing standard set forth in Nasdaq Marketplace Rule&nbsp;No.&nbsp;4310(c)(14). As
previously announced, Lakes is not compliant with this listing standard because
Lakes has not yet filed its Form 10-K for the year ended January&nbsp;2, 2005.


<P align="left" style="font-size: 10pt">As a result of the late filings, Lakes&#146; securities are subject to delisting
from the Nasdaq National Market. The delisting notification is standard
procedure when a Nasdaq listed company fails to complete a required filing in a
timely manner. The delisting has been stayed pending a hearing before a Nasdaq
Listing Qualifications Panel to review the staff determinations of
noncompliance and request continued listing on the Nasdaq National Market. The
hearing will be held on May&nbsp;26, 2005. Lakes&#146; securities will continue to be
listed until Nasdaq notifies Lakes of its decision, which is expected to occur
within a few weeks after the hearing. There can be no assurance that the Panel
will grant the Company&#146;s request for continued listing.


<P align="left" style="font-size: 10pt">As with the late filing of the Form 10-K, the delay in filing the Form 10-Q is
in response to comments Lakes has received from the SEC staff on Lakes&#146; 2003
Form 10-K, related to a review of Lakes&#146; financial statements. The SEC staff
has questioned Lakes&#146; accounting for development costs and advances related to
Indian casinos. Lakes continues its ongoing discussions with the SEC staff
about the comments. However, the comments have not yet been resolved,
resulting in the delay. The SEC comments do not affect Lakes&#146; cash position,
its business model or the potential of its various casino projects.



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">



<P align="left" style="font-size: 10pt"><B>About Lakes Entertainment</B>


<P align="left" style="font-size: 10pt">Lakes Entertainment, Inc. currently has development and management agreements
with six separate Tribes for new casino operations in Michigan, California,
Texas and Oklahoma, a total of nine separate casino sites. In addition, Lakes
has announced plans to develop a company owned casino resort project in
Vicksburg, Mississippi. The Company also owns approximately 64% of WPT
Enterprises, Inc. (Nasdaq &#147;WPTE&#148;), a separate publicly held media and
entertainment company principally engaged in the development, production and
marketing of gaming themed televised programming including the World Poker Tour
television series, the licensing and sale of branded products and the sale of
corporate sponsorships.


<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">

<P align="left" style="font-size: 9pt">The Private Securities Litigation Reform Act of 1995 provides a &#147;safe harbor&#148;
for forward-looking statements. Certain information included in this press
release (as well as information included in oral statements or other written
statements made or to be made by Lakes Entertainment, Inc.) contains statements
that are forward-looking, such as statements relating to plans for future
expansion and other business development activities as well as other capital
spending, financing sources and the effects of regulation (including gaming and
tax regulation) and competition. 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 or on behalf of the
Company. These risks and uncertainties include, but are not limited to, SEC
staff comments that question various aspects of Lakes&#146; financial statements,
which comments have not yet been resolved; possible delays in completion of
Lakes&#146; casino projects, including various regulatory approvals and numerous
other conditions which must be satisfied before completion of these projects;
possible termination or adverse modification of management contracts; highly
competitive industry; possible changes in regulations; reliance on continued
positive relationships with Indian tribes and repayment of amounts owed to
Lakes by Indian tribes; possible need for future financing to meet Lakes&#146;
expansion goals; risks of entry into new businesses; reliance on Lakes&#146;
management; the fact that the WPT shares held by Lakes are currently not liquid
assets, and there is no assurance that Lakes will be able to realize value from
these holdings equal to the current or future market value of WPT common stock;
and the possibility that the Company&#146;s shares may be delisted from the Nasdaq
Stock Market, following a hearing and consideration by Nasdaq, due to the
Company&#146;s failure to make certain SEC filings on a timely basis. There are also
risks and uncertainties relating to WPT that may have a material effect on the
Company&#146;s consolidated results of operations or the market value of the WPT
shares held by the Company, including WPT&#146;s significant dependence on the
Travel Channel as a source of revenue; the potential that WPT&#146;s television
programming will fail to maintain a sufficient audience; the risk that
competitors with greater financial resources or marketplace presence might
develop television programming that would directly compete with WPT&#146;s
television programming; the risk that WPT may not be able to protect its
entertainment concepts, current and future brands and other intellectual
property rights; risks associated with future expansion into new or
complementary businesses; the termination or impairment of WPT&#146;s relationships
with key licensing and strategic partners; and WPT&#146;s dependence on its senior
management team. For more information, review the Company&#146;s filings with the
Securities and Exchange Commission.

</DIV>


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<P align="right" style="font-size: 10pt">EXHIBIT 99.2
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    <TD align="left" valign="top"><IMG src="c95672lakes.gif" alt="(LAKES ENTERTAINMENT, INC.)">
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>NEWS RELEASE<BR>
Lakes Entertainment, Inc.<BR>
130 Cheshire Lane<BR>
Minnetonka, MN 55305<BR>
952-449-9092<BR>
952-449-9353 (fax)<BR>
www.lakesentertainment.com<BR>
Traded: Nasdaq &#147;LACOE&#148;</B></TD>
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<P align="left" style="font-size: 10pt"><HR size="2" noshade width="100%" align="center" color="#000000">
<DIV align="left" style="font-size: 10pt"><B>FOR FURTHER INFORMATION
CONTACT:</B></DIV>
<HR size="1" noshade width="100%" align="center" color="#000000">
<DIV align="left" style="font-size: 10pt">Timothy J. Cope 952-449-7030<BR>
<B>FOR IMMEDIATE RELEASE:<BR>
Thursday, May&nbsp;26, 2005</B></DIV>


<P align="center" style="font-size: 12pt"><B>LAKES ENTERTAINMENT, INC. ANNOUNCES APPEAL IN<BR>
TOMAC CASE</B>


<P align="left" style="font-size: 10pt"><B>MINNEAPOLIS, May&nbsp;26, 2005 &#151; Lakes Entertainment, Inc. (Nasdaq &#147;LACOE&#148;)</B>
announced today that the Taxpayers of Michigan Against Casinos (&#147;TOMAC&#148;) has
appealed a federal judge&#146;s recent decision to dismiss its lawsuit seeking to
block the construction of a casino to be built by the Pokagan Band of
Potawatomi Indians in New Buffalo Township, Michigan. TOMAC sued the U. S.
Department of the Interior and the Bureau of Indian Affairs (&#147;BIA&#148;) in 2001 to
block the construction of the Four Winds Casino, a resort development
consisting of a casino, restaurants, parking garage, hotel and special events
center. Most of the suit was dismissed in March&nbsp;2002, and in March&nbsp;2005 U.S.
District Judge James Robertson dismissed the remaining issue, ruling that the
BIA&#146;s environmental assessment found that the casino would have no significant
impact on the environment. The decision cleared the way for the Bureau of
Indian Affairs to take land into trust for the Pokagon Band of the Potawatomi
Indian tribe to build the Four Winds Casino. TOMAC&#146;s appeal was filed in
response to the District Judge&#146;s ruling on the lawsuit. An agreement has been
reached between the Department of Justice and TOMAC to not take the land into
trust during the appeal process in exchange for TOMAC agreeing to a &#147;fast
track&#148; hearing process. Nevertheless, the appeal could delay the land in trust
decision by eight to ten months.


<P align="left" style="font-size: 10pt">The Tribe indicated that they are confident that they will prevail in the
appeal. &#147;TOMAC will not win this appeal,&#148; said Pokagon Tribal Chairman John
Miller. &#147;They will lose it just like they have lost the past six rulings in
the state and federal courts. Their scorched earth-style litigation will do
nothing more than again delay our ability to become self-sufficient while
denying 3,500 residents new jobs.&#148;


<P align="left" style="font-size: 10pt">Lakes has an agreement with the Pokagon Band to develop and manage the casino
and is ready to proceed with construction as soon as the land is placed into
trust.




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P align="left" style="font-size: 10pt"><B>About Lakes Entertainment</B>


<P align="left" style="font-size: 10pt">Lakes Entertainment, Inc. currently has development and management agreements
with six separate Tribes for new casino operations in Michigan, California,
Texas and Oklahoma, a total of nine separate casino sites. In addition, Lakes
has announced plans to develop a company owned casino resort project in
Vicksburg, Mississippi. The Company also owns approximately 64% of WPT
Enterprises, Inc. (Nasdaq &#147;WPTE&#148;), a separate publicly held media and
entertainment company principally engaged in the development, production and
marketing of gaming themed televised programming including the World Poker Tour
television series, the licensing and sale of branded products and the sale of
corporate sponsorships.


<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<P align="left" style="font-size: 9pt">The Private Securities Litigation Reform Act of 1995 provides a &#147;safe harbor&#148;
for forward-looking statements. Certain information included in this press
release (as well as information included in oral statements or other written
statements made or to be made by Lakes Entertainment, Inc.) contains statements
that are forward-looking, such as statements relating to plans for future
expansion and other business development activities as well as other capital
spending, financing sources and the effects of regulation (including gaming and
tax regulation) and competition. 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 or on behalf of the
Company. These risks and uncertainties include, but are not limited to, SEC
staff comments that question various aspects of Lakes&#146; financial statements,
which comments have not yet been resolved; possible delays in completion of
Lakes&#146; casino projects, including various regulatory approvals and numerous
other conditions which must be satisfied before completion of these projects;
possible termination or adverse modification of management contracts; highly
competitive industry; possible changes in regulations; reliance on continued
positive relationships with Indian tribes and repayment of amounts owed to
Lakes by Indian tribes; possible need for future financing to meet Lakes&#146;
expansion goals; risks of entry into new businesses; reliance on Lakes&#146;
management; the fact that the WPT shares held by Lakes are currently not liquid
assets, and there is no assurance that Lakes will be able to realize value from
these holdings equal to the current or future market value of WPT common stock;
and the possibility that the Company&#146;s shares may be delisted from the Nasdaq
Stock Market, following a hearing and consideration by Nasdaq, due to the
Company&#146;s failure to make certain SEC filings on a timely basis. There are also
risks and uncertainties relating to WPT that may have a material effect on the
Company&#146;s consolidated results of operations or the market value of the WPT
shares held by the Company, including WPT&#146;s significant dependence on the
Travel Channel as a source of revenue; the potential that WPT&#146;s television
programming will fail to maintain a sufficient audience; the risk that
competitors with greater financial resources or marketplace presence might
develop television programming that would directly compete with WPT&#146;s
television programming; the risk that WPT may not be able to protect its
entertainment concepts, current and future brands and other intellectual
property rights; risks associated with future expansion into new or
complementary businesses; the termination or impairment of WPT&#146;s relationships
with key licensing and strategic partners; and WPT&#146;s dependence on its senior
management team. For more information, review the Company&#146;s filings with the
Securities and Exchange Commission.

</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
