0000950123-10-003448.txt : 20111205 0000950123-10-003448.hdr.sgml : 20111205 20100119175308 ACCESSION NUMBER: 0000950123-10-003448 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINOS INC CENTRAL INDEX KEY: 0000912145 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880304799 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY STREET 2: SUITE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 7025677000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY STREET 2: SUITE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89169 CORRESP 1 filename1.htm corresp
Ameristar Casinos, Inc.
3773 Howard Hughes Parkway, Suite 490S
Las Vegas, Nevada
(702) 567-7000
January 19, 2010
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Amanda Ravitz
  Re:    Ameristar Casinos, Inc.
Registration Statement on Form S-4 (File No. 333-163578)
Dear Ms. Ravitz:
     Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ameristar Casinos, Inc., a Nevada corporation (the “Company”), hereby respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company (the “Registration Statement”) be accelerated to 4:30 p.m., Eastern Standard Time, on Wednesday, January 20, 2010, or as soon thereafter as practicable.
     The Company hereby acknowledges that:
  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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.
[Signature page follows]

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Very truly yours,
 		    
/s/ Peter C. Walsh      
Peter C. Walsh     
Senior Vice President and General Counsel     
cc: Jonathan K. Layne, Gibson, Dunn & Crutcher LLP
Ameristar Acceleration Request