EXHIBIT 22

BOYD GAMING CORPORATION

The subsidiaries of Boyd Gaming Corporation (the "Company") listed below are 100% owned and have fully and unconditionally guaranteed the Company’s 4.750% senior notes due December 2027 and 4.750% senior notes due December 2031.

Subsidiary Name

Aliante Gaming, LLC

ALST Casino Holdco, LLC

Ameristar Casino Kansas City, LLC

Ameristar Casino St. Charles, LLC 

Belle of Orleans, L.L.C. 

Belterra Resort Indiana LLC 

Blue Chip Casino, LLC 

Boyd Acquisition, LLC

Boyd Acquisition I, LLC

Boyd Acquisition II, LLC

Boyd Biloxi, LLC 

Boyd Louisiana Racing, L.L.C.

Boyd Racing, L.L.C. 

Boyd TCIV, LLC

Boyd Tunica, Inc. 

California Hotel & Casino 

California Hotel Finance Corporation

Coast Casinos, Inc.

Coast Hotels & Casinos, Inc. 

Diamond Jo, LLC 

Diamond Jo Worth, LLC 

Kansas Star Casino, LLC 

M.S.W., Inc. 

Nevada Palace, LLC

Ogle Haus, LLC 

Par-A-Dice Gaming Corporation

Peninsula Gaming, LLC

PNK (Ohio), LLC 

PNK (Ohio) II, LLC

PNK (Ohio) III, LLC

Red River Entertainment of Shreveport, L.L.C. 

Sam-Will, Inc. 

The Cannery Hotel and Casino, LLC 

The Old Evangeline Downs, L.L.C. 

Treasure Chest Casino, L.L.C. 

Valley Forge Colonial, LLC

Valley Forge Convention Center Partners, LLC