<SEC-DOCUMENT>0000911147-22-000063.txt : 20221209
<SEC-HEADER>0000911147-22-000063.hdr.sgml : 20221209
<ACCEPTANCE-DATETIME>20221025165601
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000911147-22-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CENTURY CASINOS INC /CO/
		CENTRAL INDEX KEY:			0000911147
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				841271317
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		455 E. PIKES PEAK AVE
		STREET 2:		SUITE 210
		CITY:			COLORADO SPRINGS
		STATE:			CO
		ZIP:			80903
		BUSINESS PHONE:		719-527-8300

	MAIL ADDRESS:	
		STREET 1:		455 E. PIKES PEAK AVE
		STREET 2:		SUITE 210
		CITY:			COLORADO SPRINGS
		STATE:			CO
		ZIP:			80903

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTURY CASINOS INC
		DATE OF NAME CHANGE:	19940802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPINE GAMING INC
		DATE OF NAME CHANGE:	19930824
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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			Correspondence 101822
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			<font style="display: inline;"><img src="cnty-20221025correspg001.jpg" style="width: 1.8in; height: 1.016667in" alt="Logo, company name&#xA;&#xA;Description automatically generated"></font><font style="display: inline;font-family:Arial;font-size:10pt;"></font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-indent: -135pt;text-align:right;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">October 2</font><font style="display: inline;font-family:Arial;font-size:10pt;">5</font><font style="display: inline;font-family:Arial;font-size:10pt;">, 2022</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-indent: -135pt;text-align:right;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<a name="_Hlk117076307"></a><font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">Via EDGAR</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Peter McPhun</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Jennifer Monick</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Securities and Exchange Commission</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Division of Corporation Finance</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Office of Real Estate &amp; Construction</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">100 F Street, N.E.</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Washington, D.C. 20549</font>
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			<font style="display: inline;font-family:Arial;font-size:10pt;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Re: Century Casinos, Inc. (File No. 000-22900)</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Form 10-K for the year ended December 31, 2021 filed March 8, 2022</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Form 10-Q for the quarterly period ended June 30, 2022 filed August 5, 2022</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">Dear Mr. McPhun and Ms. Monick:</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">On behalf of Century Casinos, Inc. (the &#x201C;Company&#x201D;), the following response is provided to the comment submitted to the Company by the staff of the Securities and Exchange Commission (the &#x201C;Staff&#x201D;) in a letter dated October 18, 2022 (the &#x201C;Letter&#x201D;) relating to the Company&#x2019;s Form 10-K for the year ended December 31, 2021 and Form 10-Q for the quarterly period ended June 30, 2022. The comment made in the Letter is restated below in italics for convenient reference.</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">Form 10-Q for the quarterly period ended June 30, 2022</font>
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			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">Notes to Condensed Consolidated Financial Statements (Unaudited)</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">1. Description of Business and Basis of Presentation, page 8</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;">&#xFEFF;</font>
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		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:0pt;"><p style="width:0pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size:10pt;;"> 1.</font>
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		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-style:italic;font-size:10pt;color:#000000;">We note your acquisition of 50% of the membership interests in Smooth Bourbon, LLC on April 1, 2022 for approximately $95.0 million. Please tell us how you considered the requirements to provide financial statements in accordance with Rule 3-14 of Regulation S-X and pro forma financial information in accordance with Article 11 of Regulation S-X. Within your response, please clarify for us if there was a rental history prior to the acquisition, including but not limited to a lease between related parties.</font></p></td></tr></table></div>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-style:italic;font-size:10pt;color:#000000;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-weight:bold;font-size:10pt;color:#000000;">Response: </font><font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">In response to the Staff&#x2019;s comment, the Company respectfully advises the Staff that we conducted an analysis responsive to Rule 3-14 of Regulation S-X regarding the requirements to provide financial statements and pro forma financial information for Smooth Bourbon, LLC. The Company evaluated if Smooth Bourbon, LLC met the Securities and Exchange Commission (&#x201C;SEC&#x201D;) definition of a business in Rule 11-01(d) of Regulation S-X by evaluating whether there was sufficient continuity of the acquired entity&#x2019;s operations prior to and after the transactions so that disclosure of prior financial information was material to the understanding of future operations.</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">&#xFEFF;</font>
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		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">

		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;;font-size: 10pt"><font style="display: inline;font-family:Arial;font-size:10pt;">The Company determined that there was not sufficient continuity of Smooth Bourbon, LLC&#x2019;s operations prior to and after the acquisition and that Smooth Bourbon, LLC did not meet the definition of a business under Rule 11-01(d). The reasons are stated below:</font>
		</p>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The existing leases between Smooth Bourbon, LLC and Nugget Sparks, LLC were not true leases. The leases were a cost recovery arrangement between common owner-occupied properties.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The arrangement was modified when the Company, a third party, purchased a 50% membership interest in Smooth Bourbon, LLC (the &#x201C;Acquisition&#x201D;). On the date of the Acquisition, the existing leases were terminated, and a new lease was entered into with the same tenant to reflect a true leasing arrangement.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The revenue generated from the original arrangement is not continuing. The arrangement was terminated as of April 1, 2022. A new lease was created with lease terms that reflect a true third-party leasing arrangement as of April 1, 2022. In addition, the new leasing arrangement materially changed the revenue for Smooth Bourbon, LLC from $1.1 million to $15.0 million annually, a difference of 1409%.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Prior to April 1, 2022, Smooth Bourbon, LLC&#x2019;s assets did not include the land and building from the arrangement with Nugget Sparks, LLC. Property and equipment, net consisted of tools and equipment valued at $1.9 million. Land and building assets that were previously held on the balance sheet of Nugget Sparks, LLC were transferred to Smooth Bourbon, LLC on April 1, 2022 and then leased back to Nugget Sparks, LLC through the new lease agreement. The Company notes that Nugget Sparks, LLC did not have any subsidiary companies and did not have an intercompany sub-lease.</font></p></td></tr></table></div>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">&#xFEFF;</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The Company also determined that the pre-acquisition financial information for Smooth Bourbon, LLC would not be material to an understanding of Smooth Bourbon, LLC&#x2019;s operations after the Acquisition. The reasons are stated below:</font>
		</p>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The termination of the arrangement that was in effect prior to the Acquisition.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Smooth Bourbon, LLC entered into a new lease immediately after the Acquisition that is not a continuation of the prior leases.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">The original leases were negotiated as a cost recovery arrangement between common owner-occupied properties, while the new lease was negotiated as a third-party lease.</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%; table-layout: fixed;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt;">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
				<font style="margin:2pt 0pt 0pt;font-family:Symbol;line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;font-size:10pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:1pt;"><p style="width:1pt;width:1pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="line-height:100%;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Calibri;font-size: 10pt;margin:2pt 0pt 0pt;">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">With the original leases, expenses were paid by Smooth Bourbon, LLC and recorded as expenses. Smooth Bourbon, LLC would then charge Nugget Sparks, LLC for the expenses and record that charge as revenue. With the new lease, these expenses are paid directly by Nugget Sparks, LLC.</font></p></td></tr></table></div>
		<p style="margin:2pt 0pt 0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">&#xFEFF;</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Based on this analysis, the Company concluded that Smooth Bourbon, LLC is not a business for the purpose of Rule 3-14 or Article 11 of Regulation S-X and historical and pro forma financial statements are not required.</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">&#xFEFF;</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">If you require any additional information or have any questions, please contact the undersigned or Brianna Kadera, Director of Financial Reporting, at (719) 527-8300.</font>
		</p>
		<p style="margin:2pt 0pt 0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt 0pt 8pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;line-height:107.92%;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Sincerely,</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;text-decoration:underline;color:#000000;">/s/ Margaret Stapleton</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Margaret Stapleton</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Arial;font-size:10pt;color:#000000;">Chief Financial Officer</font>
		</p>
		<p style="margin:0pt 0pt 8pt;font-family:Calibri;line-height:107.92%;font-size: 11pt">
			<font style="display: inline;color:#000000;">&#xFEFF;</font>
		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr>
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</SEC-DOCUMENT>
