-----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, OkW7pBa1kE5KMX3Lyub9uEcrPic8xMMzLqD/rKxkS45xczXE1csffAHTXByDWKae t7EfToypBxPgLJH3tSXUeQ== 0000000000-05-060912.txt : 20060906 0000000000-05-060912.hdr.sgml : 20060906 20051206125256 ACCESSION NUMBER: 0000000000-05-060912 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051206 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ATLANTIC COAST ENTERTAINMENT HOLDINGS INC CENTRAL INDEX KEY: 0001269977 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 542131349 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: C/O SANDS HOTEL & CASINO STREET 2: INDIANA AVE & BRIGHTON PARK CITY: ATLANTIC CITY STATE: NJ ZIP: 08401 BUSINESS PHONE: 6094414000 PUBLIC REFERENCE ACCESSION NUMBER: 0000950123-05-004519 LETTER 1 filename1.txt December 6, 2005 Mail Stop 4561 Ms. Denise Barton Chief Financial Officer Atlantic Coast Entertainment Holdings, Inc. c/o Sands Hotel & Casino Indiana Avenue & Brighton Park Atlantic City, NJ 08401 RE: Atlantic Coast Entertainment Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed April 15, 2005 Form 10-K/A for the fiscal year ended December 31, 2004 Filed September 15, 2005 Forms 10-Q and 10-Q/A for the quarterly periods ended March 31, 2005 and June 30, 2005 File No. 333-110484 Dear Ms. Barton: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Daniel L. Gordon Branch Chief ?? ?? ?? ?? Hewitt Associates, Inc. December 28, 2004 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----