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June 21, 2010
VIA EDGAR SUBMISSION
Mr. J. Nolan McWilliams
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
     Re:     Request for Accelerated Effectiveness of Pinnacle Entertainment, Inc.’s Registration Statement on Form S-4, File No. 333-165747 (the “Registration Statement”)
 
Dear Mr. McWilliams:
     In accordance with Rule 461 of the Securities Act of 1933, as amended, Pinnacle Entertainment, Inc. and the other registrants set forth in the Registration Statement (collectively, the “Registrants”) hereby request acceleration of the effective date of the above-referenced Registration Statement. Subject to your approval, the Registrants hereby request that the Registration Statement be declared effective on June 24, 2010 at 10:00 a.m. Washington, D.C. time or as soon thereafter as practicable.
     If you have any questions regarding this request, please do not hesitate to telephone the undersigned at (702) 541-7777 or Ashok Mukhey, Esq. at (310) 277-1010.
[SIGNATURE PAGES FOLLOW]

 


 

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    Very truly yours,
 
           
    Pinnacle Entertainment, Inc.
    a Delaware corporation
 
           
 
  By:   /s/ Stephen H. Capp
         
        Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
           
    BILOXI CASINO CORP., a Mississippi corporation
    President Riverboat Casino-Missouri, Inc., a Missouri corporation
 
           
 
  By:   /s/ Stephen H. Capp
         
        Stephen H. Capp,
Chief Financial Officer and Treasurer
 
           
    Casino Magic Corp., a Minnesota corporation
    St. Louis Casino Corp., a Missouri corporation
 
           
 
  By:   /s/ Stephen H. Capp
         
        Stephen H. Capp,
Chief Financial Officer
 
           
    Casino One Corporation, a Mississippi corporation
    PNK (BOSSIER CITY), Inc., a Louisiana corporation
 
           
 
  By:   /s/ Stephen H. Capp
         
        Stephen H. Capp,
Treasurer
 
           
    AREH MLK LLC, a Delaware limited liability company
    AREP Boardwalk Properties LLC,
        a Delaware limited liability company
    PNK Development 13, LLC, a New Jersey limited liability company
    PSW Properties LLC, a Delaware limited liability company
    By:   Biloxi Casino Corp.
        Sole Member
 
           
 
      By:   /s/ Stephen H. Capp
 
           
 
          Stephen H. Capp,
Chief Financial Officer and Treasurer

 


 

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    PNK (SCB), L.L.C., a Louisiana limited liability company
    By:   PNK Development 7, LLC
Sole Member
        By:   Pinnacle Entertainment, Inc.
Sole Member
 
               
 
          By:   /s/ Stephen H. Capp
 
               
 
              Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
               
    Belterra Resort Indiana, LLC, a Nevada limited liability company
    Boomtown, LLC, a Delaware limited liability company
    PNK (CHILE 1), LLC, a Delaware limited liability company
    PNK (CHILE 2), LLC, a Delaware limited liability company
    PNK Development 7, LLC, a Delaware limited liability company
    PNK Development 8, LLC, a Delaware limited liability company
    PNK Development 9, LLC, a Delaware limited liability company
    PNK (ES), LLC, a Delaware limited liability company
    PNK (Reno), LLC, a Nevada limited liability company
    PNK (River City), LLC, a Missouri limited liability company
    PNK (STLH), LLC, a Delaware limited liability company
    PNK (ST. LOUIS RE), LLC, a Delaware limited liability company
    PNK (LAKE CHARLES), L.L.C.,
        a Louisiana limited liability company
 
               
    By:   Pinnacle Entertainment, Inc.
        Sole Member
 
               
 
      By:   /s/ Stephen H. Capp
             
            Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
               
    ACE Gaming, LLC, a New Jersey limited liability company
    Mitre Associates LLC, a Delaware limited liability company
    By:   PNK Development 13, LLC,
        Sole Member
        By:   Biloxi Casino Corp.
            Its Sole Member
 
               
 
          By:   /s/ Stephen H. Capp
 
               
 
              Stephen H. Capp,
Chief Financial Officer and Treasurer

 


 

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    OGLE HAUS, LLC, an Indiana limited liability company
    By:   Belterra Resort Indiana, LLC
        Sole Member
        By:   Pinnacle Entertainment, Inc.
            Sole Member
 
               
 
          By:   /s/ Stephen H. Capp
 
               
 
              Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
               
    PNK (BATON ROUGE) PARTNERSHIP
    A Louisiana partnership
    By:   PNK Development 8, LLC
        Managing Partner
        By:   Pinnacle Entertainment, Inc.
            Its Sole Member
 
               
 
          By:   /s/ Stephen H. Capp
 
               
 
              Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
               
    Louisiana-I Gaming, a Louisiana Partnership in Commendam
    By:   Boomtown, LLC
        Its General Partner
        By:   Pinnacle Entertainment, Inc.
            Its Sole Member
 
               
 
          By:   /s/ Stephen H. Capp
 
               
 
              Stephen H. Capp,
Executive Vice President and Chief Financial Officer
 
               
    Yankton Investments, LLC,
    a Nevada limited liability company
 
               
 
  By:   /s/ John A. Godfrey
         
        John A. Godfrey, Manager