0001193125-16-452314.txt : 20160309 0001193125-16-452314.hdr.sgml : 20160309 20160205162336 ACCESSION NUMBER: 0001193125-16-452314 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOHEGAN TRIBAL GAMING AUTHORITY CENTRAL INDEX KEY: 0001005276 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 061436334 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 860-862-8000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOHEGAN BASKETBALL CLUB LLC CENTRAL INDEX KEY: 0001262643 IRS NUMBER: 030509165 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 MOHEGAN GUN BLVD. CITY: UNCASVILLE STATE: CT ZIP: 06382 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DOWNS RACING, L.P. CENTRAL INDEX KEY: 0001327016 IRS NUMBER: 202157338 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 BUSINESS PHONE: 570-825-6681 MAIL ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MILL CREEK LAND, L.P. CENTRAL INDEX KEY: 0001327019 IRS NUMBER: 202157263 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 BUSINESS PHONE: 570-825-6681 MAIL ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NORTHEAST CONCESSIONS, L.P. CENTRAL INDEX KEY: 0001327024 IRS NUMBER: 202157284 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 BUSINESS PHONE: 570-825-6681 MAIL ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mohegan Ventures Wisconsin, LLC CENTRAL INDEX KEY: 0001598058 IRS NUMBER: 680645336 STATE OF INCORPORATION: CT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 8608628000 MAIL ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mohegan Ventures-Northwest LLC CENTRAL INDEX KEY: 0001598081 IRS NUMBER: 593788277 STATE OF INCORPORATION: CT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 8608628000 MAIL ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOHEGAN COMMERCIAL VENTURES PA, LLC CENTRAL INDEX KEY: 0001327188 IRS NUMBER: 061737551 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 BUSINESS PHONE: 570-825-6681 MAIL ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BACKSIDE, L.P. CENTRAL INDEX KEY: 0001327018 IRS NUMBER: 202157233 STATE OF INCORPORATION: PA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 BUSINESS PHONE: 570-825-6681 MAIL ADDRESS: STREET 1: 1280 HIGHWAY 315 CITY: WILKES-BARRE STATE: PA ZIP: 18702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wisconsin Tribal Gaming, LLC CENTRAL INDEX KEY: 0001598067 IRS NUMBER: 680645337 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 8608628000 MAIL ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mohegan Golf, LLC CENTRAL INDEX KEY: 0001598051 IRS NUMBER: 841719756 STATE OF INCORPORATION: CT FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 8608628000 MAIL ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MTGA Gaming, LLC CENTRAL INDEX KEY: 0001598062 IRS NUMBER: 260636884 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 BUSINESS PHONE: 8608628000 MAIL ADDRESS: STREET 1: ONE MOHEGAN SUN BOULEVARD CITY: UNCASVILLE STATE: CT ZIP: 06382 CORRESP 1 filename1.htm CORRESP

MOHEGAN TRIBAL GAMING AUTHORITY

One Mohegan Sun Boulevard

Uncasville, CT 06382

February 5, 2016

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Nicole Collings

 

  Re: Mohegan Tribal Gaming Authority

Registration Statement on Form S-4

File No. 333-209238

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Mohegan Tribal Gaming Authority (“MTGA”) hereby requests acceleration of effectiveness of the Registration Statement on Form S-4 (File No. 333-209238) so that it may become effective at 10:00 a.m. Eastern Time on Tuesday, February 9, 2016, or as soon as practicable thereafter.

In connection with this request, MTGA hereby acknowledges the following:

 

  •   Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve MTGA from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   MTGA may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Sincerely,
Mohegan Tribal Gaming Authority
By:  

/s/ Scott Wells

Name:   Scott Wells
Title:   Vice President and General Counsel