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<SEC-DOCUMENT>0000950123-10-003027.txt : 20100419
<SEC-HEADER>0000950123-10-003027.hdr.sgml : 20100419
<ACCEPTANCE-DATETIME>20100115170959
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-003027
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100115

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>corresp</TITLE>
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><IMG src="c55594c5559401.gif" alt="(LAKES ENTERTAINMENT LETTERHEAD)">
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Timothy J. Cope<BR>
President, Chief Financial Officer<BR>
and Treasurer<BR>
Telephone: (952)&nbsp;449-9092<BR>
Facsimile: (952)&nbsp;449-7068
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">January&nbsp;15, 2010

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
Branch Chief<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
Mail Stop 3561<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">RE:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Lakes Entertainment, Inc.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form&nbsp;10-K for the year ended December&nbsp;28, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed March&nbsp;13, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File No.&nbsp;000-24993</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Ms.&nbsp;Cvrkel:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We are writing in response to the comments we received from you by letter dated December&nbsp;23, 2009,
regarding the above-referenced filings of Lakes Entertainment, Inc. (the &#147;Company,&#148; &#147;we&#148; or
&#147;Lakes&#148;). To facilitate your review, we have included in this letter your original comments (in
bold) followed by our responses, which have been numbered to correspond to your letter.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Form&nbsp;10-K for the year ended December&nbsp;28, 2008</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Selected Financial Data, page 24</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that one of the line items included in the table of selected financial data is titled
&#147;earnings (loss)&nbsp;from continuing operations.&#148; However, the amount presented for this line
item appears to be the amount reported as &#147;gain (loss)&nbsp;from operations&#148; on the statements of
earnings (loss), which is different from &#147;earnings (loss)&nbsp;before discontinued operations.&#148; To
avoid confusion on the part of the investor, please revise future filings to make the title of
this line item on the table of selected financial data consistent with the statement of
earnings (loss).</B></TD>
</TR>

</TABLE>
</DIV>





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




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, we will revise the titles on the table of selected financial data to be
consistent with the statement of earnings (loss).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Statements of Shareholders&#146; Equity, page 53</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that your statement of shareholders&#146; equity shows the retirement of your convertible
preferred stock during the year ended December&nbsp;28, 2008. Please tell us the nature and terms
of the retirement of this stock.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Series&nbsp;A Convertible Preferred Stock was issued in conjunction with a financing agreement
executed with a lender on February&nbsp;15, 2006. 4,457,751 shares of the convertible preferred stock
were sold to the lender for $44,578. Under the financing agreement and related agreements, the
convertible preferred shares were related to the warrants issued to the lender. However, on June
22, 2006, the outstanding principal balance and accrued interest was repaid in full by the Company.
During 2007, the warrants were exercised by the lender. As a result of this exercise and the
subsequent sale of the underlying common stock, the convertible preferred shares had no further
rights or value. On June&nbsp;26, 2008, the lender officially assigned the preferred shares to the
Company and as a result, the preferred shares were retired and accounted for in accordance with ARB
43. The financing and related agreements were filed with the SEC on February&nbsp;22, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Notes to the Financial Statements</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 4. Investments in Securities, page 61</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that upon acceptance of the offer from UBS, you recorded $4.3&nbsp;million
as the estimated fair value of the Rights with a corresponding credit to interest income.
Please explain to us how you calculated the $4.3&nbsp;million fair value of the rights. Also, in
light of the disclosure that you can not sell the ARS to UBS until the period June&nbsp;30, 2010
through July&nbsp;2, 2012, please tell us why you believe it is appropriate to record the fair
value of this right as an asset at December&nbsp;28, 2008 and why you believe gain recognition is
appropriate.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company calculated the fair value of the Rights using valuation models that rely exclusively on
Level 3 inputs, including management&#146;s estimates of expected cash flow streams, intrinsic value and
the Company&#146;s assessment of the credit worthiness of UBS. The Company&#146;s valuation model included
three possible scenarios of settlement dates using discount rates that were
consistent with the credit default swap rates for the terms and credit worthiness of each
respective scenario. The Rights represent a firm agreement and do not meet the definition of a
derivative instrument under SFAS No.&nbsp;133. The right to receive cash from UBS upon settlement of
the Rights qualifies as a financial asset, as defined by SFAS No.&nbsp;159, paragraph 6. The
</DIV>

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</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 3

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Company elected to measure the Rights as a financial asset at fair value under the fair value
option of SFAS No.&nbsp;159 resulting in the recognition of an asset and gain of $4.5&nbsp;million.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 6. Long-term Assets Related to Indian Casino Projects &#151; Notes Receivable, page 64</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that as of December&nbsp;28, 2008 you have classified $9.1&nbsp;million of the Shingle Springs
Tribe Note Receivable as a current asset. Please tell us and disclose in future filings the
terms of the note and why you believe classification of the $9.1&nbsp;million as a current asset as
of December&nbsp;28, 2008 is appropriate.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Red Hawk Casino opened for operations on December&nbsp;17, 2008, which triggered the repayment
terms of the Note Receivable. The Note Receivable is to be repaid over a seven-year term at an
interest rate of Prime plus 2%. The Company classified $9.1&nbsp;million of the Shingle Springs
Tribe Note Receivable as a current asset, as defined in FASB <I>Current Text </I>Sec. B05.105 (ASC
310-10-45-9) to represent the amounts expected to be received within the next fiscal
year under the terms of the Note Receivable Agreement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, the Company will disclose the terms of the Note Receivable as described above.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 8. Property and Equipment, Net, page 73</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that you adjusted the assets associated with the Vicksburg project to
their estimated fair value of $5.4&nbsp;million as of December&nbsp;28, 2008 and recognized an
impairment of approximately $4.0&nbsp;million. Please explain to us and disclose in future filings
how you determined the fair value of these assets. Also, please tell us the nature of the
costs included in the remaining asset balance of $5.4&nbsp;million and explain to us why you
believe such costs are recoverable at December&nbsp;28, 2008.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The $5.4&nbsp;million as of December&nbsp;28, 2008, represents the estimated fair value of the development
property for the Vicksburg project at its highest and best use as a hotel/casino resort
facility. The Company has title to the land as well as many of the necessary entitlements for a casino resort to be
developed on the site. The Company engaged an independent, third party real estate appraisal firm
to provide an estimate of fair value of the development property as of December&nbsp;2008, and based
upon its review of the appraisal methodology, assumptions and conclusion, and the appraiser&#146;s
qualifications, management accepted the result as its own best estimate. The nature of the costs
included in the remaining asset balance of $5.4&nbsp;million primarily relate to the land, architecture,
engineering, casino licensing and pre-construction costs. Based on the appraisal obtained, the
Company believes that the estimated fair value reported at December&nbsp;28, 2008
</DIV>


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




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 4

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">represents the estimated amount that would be recovered in the event of an orderly sale transaction.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, the Company will include the following disclosure within the Property and
Equipment Note:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As a result of the uncertainty surrounding the development of this project and due to
continued weakness in the economic environment and credit markets, Lakes&#146; management
continues to update its assessment of fair value of the development property. Based on the
assessment performed, Lakes has adjusted the assets associated with the Vicksburg project to
their estimated fair value.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 11. Stock Options, page 76</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>6.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note from your disclosure that in connection with the distribution of all Lakes&#146; shares of
WPTE, you adjusted the exercise price on all outstanding stock options and because the
adjustment in the exercise prices for outstanding stock options was done to preserve the
intrinsic value of the options after the dividend to equate to the value before the dividend,
no share based compensation expense was recognized. Please provide us more details about the
modification to the exercise price and explain to us how you complied with the guidance in
paragraph 51 of SFAS NO. 123R in your accounting for these modifications.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The distribution of WPTE shares was determined to be an equity restructuring as defined within
Appendix&nbsp;E of SFAS No.&nbsp;123R. The exercise price of outstanding stock options was adjusted downward
as allowed by the anti-dilutive provisions within the Company&#146;s 2007 Stock Option Plan. The
adjustment of stock option exercise price was accounted for as a modification in accordance with
paragraph 51 of SFAS No.&nbsp;123R. The Company calculated the fair value of the stock options using
the Black-Scholes option pricing method immediately before and after the modification of stock
price. The fair values of the stock options after the modification did not
exceed the fair value of the stock options immediately before the modification. Therefore, no
additional compensation expense was recognized.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Form&nbsp;10-Q for the Quarter Ended September&nbsp;27, 2009</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Balance Sheet</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>7.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note that for the quarter ended September&nbsp;30, 2009 you have reclassified your investment
in ARS securities from a long-term asset to a current asset. In light of your previous
disclosure that the investments had been classified as long-term assets due to liquidity
issues, please explain to us and disclose in the liquidity section of MD&#038;A in future filings,
why you believe this reclassification is appropriate. Your response and revised disclosure
should include the resolution of any liquidity issues.</B></TD>
</TR>

</TABLE>
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<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 5

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company&#146;s right to sell the ARS under the agreement with UBS (the &#147;Rights&#148;) can be executed by
the Company any time during the period of June&nbsp;30, 2010 to July&nbsp;2, 2012. The Company evaluates the
liquidity associated with its ARS on a quarterly basis for classification purposes. The Company
monitors UBS&#146;s credit worthiness based on their performance on Rights agreements with other
entities. The Company determined that the liquidity of UBS has improved based on UBS&#146;s positive
performance on Rights agreements with other entities during 2009. As of September&nbsp;27, 2009, the
Company intended to exercise its Rights to sell the ARS held as soon as practicably possible within
one year and did not expect any liquidity issues surrounding the redemption of the ARS by UBS.
Based on the Company&#146;s intent to exercise the Rights as soon as possible after June&nbsp;30, 2010, the
Company believed that the reclassification to a current asset, as defined in FASB <I>Current Text </I>Sec.
B05.105 (ASC 310-10-45-9), was appropriate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, the liquidity discussion for ARS within the MD&#038;A will include the following
disclosure:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company&#146;s management does not expect that any lack of liquidity in its ARS, even for an
extended period of time, will significantly affect its ability to finance its operations, including
planned capital expenditures. Management currently expects to sell the ARS under the Rights as soon
as practicably possible within one year and continues to monitor efforts by the financial markets
for indications of improved liquidity. As of the balance sheet date, these investments are
classified as current assets based on our evaluation of UBS to perform under the Rights
agreement with other entities. The classification and valuation of these securities will continue
to be reviewed quarterly.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 8. Other Long Term Assets Related to Indian Casino Projects </B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>8.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosures that in June&nbsp;2009 you became obligated to pay Mr.&nbsp;Jerry A. Argovitz
$1&nbsp;million per year during the remainder of the seven-year initial term of the management
contract with the Shingle Springs Tribe, and in September&nbsp;2009 it became probable that you
will be required to pay Mr.&nbsp;Kevin M. Kean $1&nbsp;million per year for the remainder of the same
management contract. Please tell us why you believe it is appropriate to record these
obligations as intangible assets and tell us how the amounts recorded on the balance sheet are
calculated or determined.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company entered into agreements with Mr.&nbsp;Argovitz and Mr.&nbsp;Kean in conjunction and concurrently
with the acquisition of the management contract for the gaming facility for the Shingle Springs
Band of Miwok Indians. The payments to Mr.&nbsp;Argovitz and Mr.&nbsp;Kean as disclosed were provided for in
the agreements. As the agreements were executed for the purpose of the management contract
acquisition, the Company is recording the obligations as additional costs of contract rights
classified as intangible assets. The Company believes the accounting
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 6

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">treatment is appropriate based on the guidance provided by the FASB now embodied in Accounting
Standards Codification (ASC)&nbsp;944-30 and ASC 310-20.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In June&nbsp;2009, Mr.&nbsp;Argovitz exercised his election to receive $1&nbsp;million per year during the
remainder of the management contract and, therefore, at that time his rights under the agreement to
repurchase up to a 15% interest in the Lakes management company terminated. In September&nbsp;2009,
based on the oral understanding among the parties, management concluded that it was then probable
that Mr.&nbsp;Kean would exercise his election to receive $1&nbsp;million per year for the remainder of the
same management contract and forego his right to receive annual consulting fees equal to 15% of the
management fees received by the Company from the Red Hawk Casino operations. The Company recorded
these obligations at the net present value. The net present value of the $1&nbsp;million annual
obligation was calculated using interest rates commensurate with the term of the obligation. The
difference between the face amount and net present value is the discount on the obligation and will
be amortized to interest expense using the effective interest method over the life of the
obligation. This accounting treatment is consistent with the guidance provided in ASC 835-30.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 11. Share Based Compensation</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>9.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that on September&nbsp;22, 2009 you offered eligible employees an exchange
program for certain stock options. Please explain to us why you believe it was appropriate
that no stock compensation expense was recorded for this stock option modification and provide
us with the accounting guidance which supports the basis for your conclusion.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">With respect to the exchange program offered on September&nbsp;22, 2009, the Company referred to the
accounting guidance for the modification of stock options provided within ASC 718-20. The exchange
program resulted in the participants receiving a lesser number of replacement options in exchange
for the participant&#146;s eligible outstanding stock options. The number of replacement stock options
received by those who participated in the exchange was dependent on various criteria as disclosed
in the Tender Offer. The aggregate estimated fair value of the options immediately after the
exchange did not exceed the fair value of the options immediately before the exchange. Therefore,
no additional compensation expense was recognized.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 15. Kansas</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>10.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note from your disclosure in Note 3 that your investment in Kansas Gaming Partners LLC is
accounted for using the equity method of accounting. In light of your disclosure in Note 15
that you will receive a 16.67% interest in the LLC for a $25&nbsp;million contribution (of which
only $8.4&nbsp;million has been invested) please tell us, and disclose in the notes to the
financial statements in future filings, why you believe the equity method of accounting is
appropriate for your investment in this LLC. Assuming the equity method of accounting is
appropriate, please revise future filings to include the disclosures required by paragraph 20
of APB 18.</B></TD>
</TR>

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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 7

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company evaluated the accounting treatment for the investment in Kansas Gaming Partners LLC
under ASC 323. Specifically, ASC 323-10-5-5 states that the 20%-interest presumption of influence
may be overcome by facts and circumstances and that the equity method tends to be most appropriate
if an investment enables the investor to influence the operating or financial decisions of the
investee. The Company will have representation at the investee&#146;s board of directors meetings,
participate in the policy making processes and will be the Manager of significant operations of the
investee, all of which was deemed by management to overcome the 20%-interest presumption based on
its review of the examples of ways significant influence is
defined within ASC 323-10-15. Accordingly, the Company&#146;s management determined that significant
influence over Kansas Gaming Partners LLC existed resulting in the equity method accounting
treatment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Subsequently, for the purposes of the Form 10-Q for the quarter ended September&nbsp;27, 2009, the
Company reviewed the disclosure requirements within ASC 323-10-50 (formerly APB 18, paragraph 20)
and Regulation&nbsp;S-X Rules&nbsp;3-09 and 4-08 and determined that the investment was not significant or
material in relation to the financial position or results of operations of the Company to require
additional disclosure. The Company will evaluate the significance and materiality of the
investment for future filings and revise as deemed appropriate.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Note 16. Subsequent Event</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>11.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure that in October&nbsp;2009 you made initial investments of $1.9&nbsp;million and
$2.4&nbsp;million in Penn Ventures, and Rock Ventures, respectively. Please explain to us and
disclose in future filings, how you have accounted for these investments in your financial
statements during the fourth quarter of 2009.</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Response</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During October&nbsp;2009, the Company contributed $1.9&nbsp;million to Penn Ventures as a result of entering
into a Joint Funding Agreement and Development Option for Gaming Facilities Agreement (&#147;Funding
Agreement&#148;) with Penn Ventures. The Funding Agreement is included as an Exhibit in the Form 8-K
filed with the SEC on November&nbsp;4, 2009. The contribution consisted of a reimbursement to Penn
Ventures for 10% of the estimated Phase 1 costs, as defined in the Funding Agreement. As stated in
the Funding Agreement, subsequent to the reimbursement of Phase 1 costs, the Company has the option
to: A) acquire a percentage interest in the project through future capital contributions to the
project (excluding the $1.9&nbsp;million previously contributed)or B) contribute no additional money and
the Company will receive an equity position equal to the percentage of the Phase 1 costs to the
total equity invested by all parties in the project. At the time of Phase 1 cost reimbursement,
the Company was informed that Penn Ventures had incurred Phase 1 costs of approximately $19
million. On December&nbsp;1, 2009, the Company provided a letter to Penn Ventures notifying Penn
Ventures of the intent to contribute additional funds to the Project Vehicle and therefore acquire
an interest in the project. As of January&nbsp;3, 2010, the additional contribution had not been made.
Due to the known intent of the Company to contribute additional funds and the knowledge that the
Phase 1 costs incurred by
</DIV>

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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Linda Cvrkel<BR>
January&nbsp;15, 2010<BR>
Page 8

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Penn Ventures have exceeded the anticipated $19&nbsp;million, the $1.9&nbsp;million paid by the Company will
be expensed for the quarter ended January&nbsp;3, 2010. As of January&nbsp;3, 2010, the Company will not
have an equity interest in Penn Ventures or a project.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During October&nbsp;2009, the Company entered into the Operating Agreement of Rock Ohio Ventures LLC
(&#147;Rock&#148;) with a capital commitment of approximately $2.4&nbsp;million which equated to 10% equity
interest in Rock. The Operating Agreement states that Rock Ventures I LLC is named as the Manager
of Rock and only members holding a majority of the equity interest of Rock may remove the Manager
of Rock. Due to the Company owning less than a majority equity interest, the Company is unable to
solely remove the Manager of Rock. The Manager of Rock has full control over all activities of Rock
including representation on the Board of Directors, policy-making processes, material transactions,
and interchange of managerial personnel. Specifically, as discussed in Comment No.&nbsp;10 above, ASC
323-10-5-5 states &#147;The equity method tends to be most appropriate if an investment enables the
investor to influence the operating or financial decisions of the investee.&#148; Based on management&#146;s
review of the examples of ways significant influence is defined within ASC 323-10-15, it was
determined that the 20%-interest presumption is not overcome and that significant influence over
Rock will not exist, resulting in the cost method accounting treatment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, we will disclose the Company&#146;s accounting policies related to the investments in
the Penn Ventures project and Rock, as well as further capital commitments. The Company will
include disclosures as required by ASC 323-10-50, ACS 325-20-50, and Regulation&nbsp;S-X Rules&nbsp;3-09 and
4-08 as deemed applicable based on the method of recognizing the investment.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company hereby acknowledges that:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in the
filings;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filings; and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We hope that our letter has addressed each of the Staff&#146;s comments. If you have any questions
regarding our responses, please contact Timothy J. Cope at (952)&nbsp;449-9092.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">/s/ Timothy J. Cope
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Timothy J. Cope<BR>

President, Chief Financial Officer and Treasurer
</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="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Daniel Tenenbaum, Esq.</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jeffery C. Anderson, Esq.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
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end
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</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
