-----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, Bm5ove6PZQwNwrMlnu1TcJqXPspy1D0kFy1SZjZxazd2qwxciRnQNz5x4uFmorT8 7cf5Zc/Ly4+KyKSb/2/LWQ== 0000921895-06-001481.txt : 20061025 0000921895-06-001481.hdr.sgml : 20061025 20060621123209 ACCESSION NUMBER: 0000921895-06-001481 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMPIRE RESORTS INC CENTRAL INDEX KEY: 0000906780 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING & DRINKING PLACES [5810] IRS NUMBER: 133714474 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RT 17B STREET 2: P.O. BOX 5013 CITY: MONTICELLO STATE: NY ZIP: 12701 BUSINESS PHONE: (845) 807-0001 MAIL ADDRESS: STREET 1: RT 17B STREET 2: P.O. BOX 5013 CITY: MONTICELLO STATE: NY ZIP: 12701 FORMER COMPANY: FORMER CONFORMED NAME: ALPHA HOSPITALITY CORP DATE OF NAME CHANGE: 19930614 CORRESP 1 filename1.htm

EMPIRE RESORTS, INC.

701 N. Green Valley Parkway, Suite 200

Henderson, NV 89074

 

 

June 21, 2006

United States Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549-3561

Attention: David R. Humphrey, Branch Chief

 

Re:

Empire Resorts, Inc.

 

 

Form 10-K for the year ended December 31, 2005

 

Commission File Number: 001-12522

 

 

Ladies and Gentlemen:

We acknowledge receipt of the letters of comment dated April 20, 2006, May 24, 2006 and June 14, 2006 from the Securities and Exchange Commission. The following reflect our responses to the letter dated June 14, 2006 (the “Commission Letter”). The section and page number references below refer to our annual report on Form 10-K for the fiscal year ended December 31, 2005 filed with the Securities and Exchange Commission on March 30, 2006. The responses are numbered to coincide with the numbering of the comments in the Commission Letter.

Form 10-K for the year ended December 31, 2005.

 

1.

Refer to our previous comment 2. Please revise your intended disclosure to present the ending balances displayed in your current table as part of a rollforward, similar in form to that described in Rule 12-09 or Regulation S-X. As previously requested, this table should be accompanied by footnote disclosure indicating the specific use of the amounts funded, the remaining funding commitment to each tribe, and the status and expected completion date of such development at the latest balance sheet date. Your current proposed disclosure does not include these previously requested items. In addition, please also include in your footnote disclosure what future thresholds exist to measure your progress towards project completion, and how you will measure your progress as it relates to impairment assessment of your deferred development charges.

The Company will make the requested disclosure in its future filings.

The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the filings, that staff comments or changes to disclosures in response to staff

 

 

 


 

 

comments do not foreclose the Commission from taking any action with respect to the filings and the Company will not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Sincerely,

 

/s/ Ronald J. Radcliffe

 

Ronald J. Radcliffe

Chief Financial Officer

 

 

 

 

 

 

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