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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-040650.txt : 20060822
<SEC-HEADER>0000000000-05-040650.hdr.sgml : 20060822
<ACCEPTANCE-DATETIME>20050808095016
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-040650
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050808

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PINNACLE ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000356213
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				953667491
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3800 HOWARD HUGHES PRKWY
		STREET 2:		SUITE 1800
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89109
		BUSINESS PHONE:		702-784-7777

	MAIL ADDRESS:	
		STREET 1:		3800 HOWARD HUGHES PRKWY
		STREET 2:		SUITE 1800
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOLLYWOOD PARK INC/NEW/
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-051727
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								July 20, 2005

Via Fax & U.S. Mail

Mr. Daniel R. Lee
Chairman and Chief Executive Officer
Pinnacle Entertainment, Inc.
3800 Howard Hughes Parkway
Las Vegas, NV 89109

Re:	Pinnacle Entertainment, Inc.
      Form 10-K for the year ended December 31, 2004
      File No. 001-13641
      Filed March 16, 2005

Dear Mr. Lee:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


								Michael Fay
								Branch Chief Accountant

cc:	Stephen H. Capp, CFO
	(702) 784-7778


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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