0001193125-13-162743.txt : 20130620 0001193125-13-162743.hdr.sgml : 20130620 20130419152548 ACCESSION NUMBER: 0001193125-13-162743 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA HOTEL FINANCE CORP CENTRAL INDEX KEY: 0000801429 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880121743 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA HOTEL & CASINO CENTRAL INDEX KEY: 0000824412 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880121743 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927216 MAIL ADDRESS: STREET 1: 2950 SOUTH INDUSTRIAL ROAD CITY: SAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COAST CASINOS INC CENTRAL INDEX KEY: 0001001865 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880345704 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4500 W TROPICANA AVE STREET 2: POST OFFICE BOX 80750 CITY: LAS VEGAS STATE: NV ZIP: 89103 BUSINESS PHONE: 7023657000 MAIL ADDRESS: STREET 1: 4500 W TROPICANA AVE STREET 2: PO BOX 80750 CITY: LAS VEGAS STATE: NV ZIP: 89103 FORMER COMPANY: FORMER CONFORMED NAME: COAST RESORTS INC DATE OF NAME CHANGE: 19951005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD TUNICA INC CENTRAL INDEX KEY: 0001016403 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 640829658 STATE OF INCORPORATION: MS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TREASURE CHEST CASINO LLC CENTRAL INDEX KEY: 0001159109 IRS NUMBER: 721248550 STATE OF INCORPORATION: LA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUE CHIP CASINO LLC CENTRAL INDEX KEY: 0001159114 IRS NUMBER: 352087676 STATE OF INCORPORATION: IN FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Racing LLC CENTRAL INDEX KEY: 0001529045 IRS NUMBER: 912121472 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: Boyd Racing Inc DATE OF NAME CHANGE: 20110831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Biloxi, LLC CENTRAL INDEX KEY: 0001548052 IRS NUMBER: 452844774 STATE OF INCORPORATION: MS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 720-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MSW INC CENTRAL INDEX KEY: 0001016411 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Louisiana Racing, LLC. CENTRAL INDEX KEY: 0001529044 IRS NUMBER: 880494602 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: Boyd Louisiana Racing, Inc. DATE OF NAME CHANGE: 20110831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Red River Entertainment of Shreveport LLC CENTRAL INDEX KEY: 0001529046 IRS NUMBER: 200753582 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAM WILL INC CENTRAL INDEX KEY: 0001016409 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880203673 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PAR A DICE GAMING CORP CENTRAL INDEX KEY: 0001159110 IRS NUMBER: 371268902 STATE OF INCORPORATION: IL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ECHELON RESORTS LLC CENTRAL INDEX KEY: 0001529036 IRS NUMBER: 300346702 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COAST HOTELS & CASINOS INC CENTRAL INDEX KEY: 0001013559 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880345706 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4500 W TROPICANA AVE CITY: LAS VEGAS STATE: NV ZIP: 89103 BUSINESS PHONE: 7023657000 MAIL ADDRESS: STREET 1: 4500 W TROPICANA AVE CITY: LAS VEGAS STATE: NV ZIP: 89103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD ATLANTIC CITY INC CENTRAL INDEX KEY: 0001159113 IRS NUMBER: 931221994 STATE OF INCORPORATION: NJ FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD GAMING CORP CENTRAL INDEX KEY: 0000906553 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880242733 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 7027927200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: BOYD GROUP DATE OF NAME CHANGE: 19941130 CORRESP 1 filename1.htm CORRESP

Boyd Gaming Corporation

3883 Howard Hughes Parkway, Ninth Floor

Las Vegas, Nevada 89169

April 19, 2013

Via Facsimile and EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:    Stacie Gorman
   Beth Frohlichstein

 

Re:    Boyd Gaming Corporation and Related Guarantors
  

Registration Statement on Form S-4

(File Nos. 333-187468 through 333-187468-16)

Dear Ms. Gorman and Ms. Frohlichstein:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request acceleration of the effective time of the above-referenced Registration Statement of Boyd Gaming Corporation and the related guarantors (collectively, the “Company”), so that they may become effective at 3:30 P.M., Washington, D.C. time, as of April 23, 2013, or as soon as possible thereafter.

Furthermore, we hereby acknowledge that:

 

•  

should the U.S. Securities and Exchange Commission (the “Commission”) or the staff of the Commission (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 the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•  

the Company 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.

[Remainder Intentionally Left Blank.]

Securities and Exchange Commission

Acceleration Request

April 19, 2013

Sincerely,

 

Boyd Gaming Corporation
By:  

/s/ Josh Hirsberg

  Josh Hirsberg
  Senior Vice President, Chief Financial Officer and Treasurer