EXHIBIT 16.2

December 8, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Lakes Entertainment, Inc.’s Form 8-K dated December 8, 2005, and have the following comments:

1.	We agree with the statements made in paragraphs 1, 2, 3, 4 and 6.
2.	We have no basis on which to agree or disagree with the statements made in paragraph 5.

Yours truly,

/s/ Deloitte & Touche LLP