GSC Holdings Corp.
                              625 Westport Parkway
                             Grapevine, Texas 76051

                                                               September 2, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:   GSC Holdings Corp. Registration Statement on Form S-4 Registration No.
      333-125161

Dear Ladies and Gentlemen:

      Pursuant to Rule 461 promulgated under the Securities Act of 1933, as
amended, GSC Holdings Corp., a Delaware corporation (the "Company"), hereby
respectfully requests that the effective date for the above referenced
Registration Statement be accelerated to 11:00 a.m. Eastern Time on Friday,
September 2, 2005, or as soon thereafter as possible.

                                       Very truly yours,

                                       /s/ David W. Carlson

                                       David W. Carlson
                                       Executive Vice President and
                                         Chief Financial Officer