-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WxvqkejkAhMcBw8hC2K145vMj8ALeCfA0y5DEejARHqr7nTuuvwZIVukYrp9oKpM
 xgUaYFygQFy0i4f3myEvaA==

<SEC-DOCUMENT>0000000000-10-053432.txt : 20101029
<SEC-HEADER>0000000000-10-053432.hdr.sgml : 20101029
<ACCEPTANCE-DATETIME>20100914121605
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-053432
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100914

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GAYLORD ENTERTAINMENT CO /DE
		CENTRAL INDEX KEY:			0001040829
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				730664379
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE GAYLORD DR
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37214
		BUSINESS PHONE:		6153166000

	MAIL ADDRESS:	
		STREET 1:		ONE GAYLORD DRIVE
		CITY:			NASHVILLE
		STATE:			TN
		ZIP:			37214

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW GAYLORD ENTERTAINMENT CO
		DATE OF NAME CHANGE:	19970611
PUBLIC REFERENCE ACCESSION NUMBER:		0000950123-10-017849
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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