0001104659-12-072682.txt : 20121226 0001104659-12-072682.hdr.sgml : 20121226 20121031155330 ACCESSION NUMBER: 0001104659-12-072682 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121031 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO ST LOUIS INC CENTRAL INDEX KEY: 0001136825 IRS NUMBER: 431879218 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY 490S CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO ST CHARLES INC CENTRAL INDEX KEY: 0001136826 IRS NUMBER: 364401002 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY 490S CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO KANSAS CITY INC CENTRAL INDEX KEY: 0001136828 IRS NUMBER: 364401000 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY 490S CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINOS INC CENTRAL INDEX KEY: 0000912145 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CACTUS PETES INC CENTRAL INDEX KEY: 0001044716 IRS NUMBER: 880069444 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO VICKSBURG INC CENTRAL INDEX KEY: 0001044717 IRS NUMBER: 640827382 STATE OF INCORPORATION: MS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO COUNCIL BLUFFS INC CENTRAL INDEX KEY: 0001044719 IRS NUMBER: 931151022 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677034 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERISTAR CASINO LAS VEGAS INC CENTRAL INDEX KEY: 0001044720 IRS NUMBER: 880360636 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7025677000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Casinos Financing Corp. CENTRAL INDEX KEY: 0001044721 IRS NUMBER: 860885736 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 7025677034 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: STE 490 SOUTH CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: A C FOOD SERVICES INC DATE OF NAME CHANGE: 19970820 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Casino East Chicago, LLC CENTRAL INDEX KEY: 0001478156 IRS NUMBER: 260302265 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 AMERISTAR BOULEVARD CITY: EAST CHICAGO STATE: IN ZIP: 46312 BUSINESS PHONE: 702-567-7000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: SUITE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Casino Black Hawk, Inc. CENTRAL INDEX KEY: 0001478157 IRS NUMBER: 201290693 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 RICHMAN STREET STREET 2: P.O. BOX 45 CITY: BLACK HAWK STATE: CO ZIP: 80422 BUSINESS PHONE: 702-567-7000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: SUITE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar East Chicago Holdings, LLC CENTRAL INDEX KEY: 0001478158 IRS NUMBER: 260302265 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: SUITE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-567-7000 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PARKWAY STREET 2: SUITE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Lake Charles Holdings, LLC CENTRAL INDEX KEY: 0001559811 IRS NUMBER: 383871352 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-567-7140 MAIL ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Casino Lake Charles, LLC CENTRAL INDEX KEY: 0001559982 IRS NUMBER: 274677924 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-567-7140 MAIL ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameristar Casino Springfield, LLC CENTRAL INDEX KEY: 0001559985 IRS NUMBER: 454247313 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-567-7140 MAIL ADDRESS: STREET 1: C/O AMERISTAR CASINOS, INC. STREET 2: 3773 HOWARD HUGHES PARKWAY, STE 490S CITY: LAS VEGAS STATE: NV ZIP: 89169 CORRESP 1 filename1.htm

 

Ameristar Casinos, Inc.

3773 Howard Hughes Parkway, Suite 490S

Las Vegas, Nevada

(702) 567-7000

 

October 31, 2012

 

VIA EDGAR AND HAND DELIVERY

 

Duc Dang

Senior Counsel

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Ameristar Casinos, Inc.

 

Registration Statement on S-4 filed October 10, 2012

 

File No. 333-184355

 

Dear Mr. Dang:

 

This letter responds to the comments of the staff of the Securities and Exchange Commission (the “Staff”) in the letter dated October 26, 2012 (the “Comment Letter”), regarding the above-captioned Registration Statement of Ameristar Casinos, Inc. (the “Company” or “we”) on Form S-4 filed with the Securities and Exchange Commission on October 10, 2012 (the “Registration Statement”).  We also are forwarding, via courier, a copy of this letter and three (3) courtesy copies of Amendment No. 1 in paper format marked to show changes from the Registration Statement as originally filed.  For ease of reference, the headings and numbered paragraphs below correspond to the headings and numbered comments in the Comment Letter, with the Staff’s comments presented in bold italicized text.

 

General

 

1.             We note that you are registering the 7.5% Senior Notes due 2021 in reliance on our position enunciated in Exxon Capital Holdings Corp., SEC No-Action letter (April 13, 1988).  See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (July 2, 1993).  Please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Sherman & Sterling no-action letters.

 

The supplemental letter stating that we are registering the exchange offer in reliance on the position enunciated by the staff of the Commission in Exxon Capital Holdings Corp., SEC No-action letter available May 13, 1988, Morgan Stanley & Co., SEC No-action letter available

 


 

June 5, 1991, and Shearman & Sterling, SEC No-action letter available July 2, 1993 has been filed via Edgar as of the date hereof.

 

2.             It does not appear that you have incorporated future filings made prior to the effective date of your registration statement.  See Compliance and Disclosure Interpretations, Securities Act Forms, Question 123.05.  If necessary, please amend your registration statement to specifically incorporate by reference any quarterly reports or applicable current reports that are filed after your initial registration statement and prior to effectiveness.

 

We do not expect to have any filings that are to be incorporated by reference prior to the effectiveness of the Registration Statement that are not currently listed in the Registration Statement.  However, if we do have any such filings prior to effectiveness, we will specifically incorporate them by means of a pre-effective amendment to the Registration Statement.

 

Prospectus Cover Page

 

3.             We note the following disclosures that are included at the bottom of page ii:

 

·      Broker-dealers who receive new securities pursuant to the exchange offer acknowledge that they will deliver a prospectus in connection with any resale of such new securities; and

·      Broker-dealers who acquired the old securities as a result of market-making or other trading activities may use the prospectus for the exchange offer, as supplemented or amended, in connection with resales of the new securities.

 

Please relocate the noted disclosure to your prospectus cover page.

 

The above referenced disclosure has been relocated from the bottom of page ii to the prospectus cover page.

 

We appreciate the Staff’s responsiveness with respect to the Company’s filings and look forward to resolving any concerns the Staff may have.  If you have any questions, please contact me at (702) 567-7048 as soon as possible with any questions regarding the foregoing responses.

 

 

Very truly yours,

 

 

 

 

 

/s/ Peter C. Walsh

 

 

Peter C. Walsh

 

 

Senior Vice President and General Counsel

 

 

 

 

cc:

Mark Lahive, Gibson, Dunn & Crutcher LLP

 

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