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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FlAvyTfNZc2Yj2xYAiLGjSLeMABRT6foe1F3mYm+em8kFmTyBhYYJZHuXqqD01f5
 udnVWbTwlwDyiXPQvIiSDQ==

<SEC-DOCUMENT>9999999995-09-003524.txt : 20091218
<SEC-HEADER>9999999995-09-003524.hdr.sgml : 20091218
<ACCEPTANCE-DATETIME>20091218001518
ACCESSION NUMBER:		9999999995-09-003524
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091217
DATE AS OF CHANGE:		20091218
EFFECTIVENESS DATE:		20091217

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARRAHS OPERATING CO INC
		CENTRAL INDEX KEY:			0000858395
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				751941623
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-162089-01
		FILM NUMBER:		091248489

	BUSINESS ADDRESS:	
		STREET 1:		1023 CHERRY RD
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38117
		BUSINESS PHONE:		9017628600

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMBASSY SUITES INC
		DATE OF NAME CHANGE:	19920717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARRAHS ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000858339
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				621411755
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-162089
		FILM NUMBER:		091248488

	BUSINESS ADDRESS:	
		STREET 1:		ONE CAESARS PALACE DRIVE
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89109
		BUSINESS PHONE:		7024076000

	MAIL ADDRESS:	
		STREET 1:		ONE CAESARS PALACE DRIVE
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROMUS COMPANIES INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-12-17</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000858339</cik>
            <entityName>HARRAHS ENTERTAINMENT INC</entityName>
            <fileNumber>333-162089</fileNumber>
        </filer>
        <filer>
            <cik>0000858395</cik>
            <entityName>HARRAHS OPERATING CO INC</entityName>
            <fileNumber>333-162089-01</fileNumber>
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