0001193125-18-214740.txt : 20180808 0001193125-18-214740.hdr.sgml : 20180808 20180709162642 ACCESSION NUMBER: 0001193125-18-214740 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD GAMING CORP CENTRAL INDEX KEY: 0000906553 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880242733 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 7027927200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: BOYD GROUP DATE OF NAME CHANGE: 19941130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Louisiana Racing, LLC. CENTRAL INDEX KEY: 0001529044 IRS NUMBER: 880494602 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: Boyd Louisiana Racing, Inc. DATE OF NAME CHANGE: 20110831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Racing LLC CENTRAL INDEX KEY: 0001529045 IRS NUMBER: 912121472 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FORMER COMPANY: FORMER CONFORMED NAME: Boyd Racing Inc DATE OF NAME CHANGE: 20110831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Red River Entertainment of Shreveport LLC CENTRAL INDEX KEY: 0001529046 IRS NUMBER: 200753582 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY STREET 2: NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Biloxi, LLC CENTRAL INDEX KEY: 0001548052 IRS NUMBER: 452844774 STATE OF INCORPORATION: MS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 720-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD TUNICA INC CENTRAL INDEX KEY: 0001016403 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 640829658 STATE OF INCORPORATION: MS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAM WILL INC CENTRAL INDEX KEY: 0001016409 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880203673 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA HOTEL FINANCE CORP CENTRAL INDEX KEY: 0000801429 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880121743 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Belle of Orleans, L.L.C. CENTRAL INDEX KEY: 0001692167 IRS NUMBER: 721241339 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702) 792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Acquisition I, LLC CENTRAL INDEX KEY: 0001692161 IRS NUMBER: 900849953 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702) 792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Acquisition II, LLC CENTRAL INDEX KEY: 0001692162 IRS NUMBER: 320378720 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702) 792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kansas Star Casino, LLC CENTRAL INDEX KEY: 0001692169 IRS NUMBER: 274381609 STATE OF INCORPORATION: KS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702) 792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diamond Jo Worth, LLC CENTRAL INDEX KEY: 0001692170 IRS NUMBER: 201776684 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702) 792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cannery Hotel & Casino, LLC CENTRAL INDEX KEY: 0001744291 IRS NUMBER: 470855481 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nevada Palace, LLC CENTRAL INDEX KEY: 0001744292 IRS NUMBER: 204711159 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aliante Gaming, LLC CENTRAL INDEX KEY: 0001744306 IRS NUMBER: 204024609 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 702-792-7200 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COAST HOTELS & CASINOS INC CENTRAL INDEX KEY: 0001013559 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880345706 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4500 W TROPICANA AVE CITY: LAS VEGAS STATE: NV ZIP: 89103 BUSINESS PHONE: 7023657000 MAIL ADDRESS: STREET 1: 4500 W TROPICANA AVE CITY: LAS VEGAS STATE: NV ZIP: 89103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COAST CASINOS INC CENTRAL INDEX KEY: 0001001865 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 880345704 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4500 W TROPICANA AVE STREET 2: POST OFFICE BOX 80750 CITY: LAS VEGAS STATE: NV ZIP: 89103 BUSINESS PHONE: 7023657000 MAIL ADDRESS: STREET 1: 4500 W TROPICANA AVE STREET 2: PO BOX 80750 CITY: LAS VEGAS STATE: NV ZIP: 89103 FORMER COMPANY: FORMER CONFORMED NAME: COAST RESORTS INC DATE OF NAME CHANGE: 19951005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MSW INC CENTRAL INDEX KEY: 0001016411 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 MAIL ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OLD EVANGELINE DOWNS LLC CENTRAL INDEX KEY: 0001235660 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-RACING, INCLUDING TRACK OPERATION [7948] IRS NUMBER: 721280511 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90270 CITY: LAFAYETTE STATE: LA ZIP: 705090270 BUSINESS PHONE: 3378967223 MAIL ADDRESS: STREET 1: P O BOX 90270 CITY: LAFAYETTE STATE: LA ZIP: 705090270 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA HOTEL & CASINO CENTRAL INDEX KEY: 0000824412 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 880121743 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 S INDUSTRIAL RD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927216 MAIL ADDRESS: STREET 1: 2950 SOUTH INDUSTRIAL ROAD CITY: SAS VEGAS STATE: NV ZIP: 89109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIAMOND JO, LLC CENTRAL INDEX KEY: 0001095997 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 421483875 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 E. THIRD STREET STREET 2: P O BOX 1750 CITY: DUBUQUE STATE: IA ZIP: 52004-1750 BUSINESS PHONE: 3195837005 MAIL ADDRESS: STREET 1: 400 E. THIRD STREET STREET 2: P O BOX 1750 CITY: DUBUQUE STATE: IA ZIP: 52004-1750 FORMER COMPANY: FORMER CONFORMED NAME: PENINSULA GAMING CO LLC DATE OF NAME CHANGE: 19990929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Peninsula Gaming, LLC CENTRAL INDEX KEY: 0001299109 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 200800583 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 EAST 3RD STREET CITY: DUBUQUE STATE: IA ZIP: 52001 BUSINESS PHONE: 563-583-7005 MAIL ADDRESS: STREET 1: 400 EAST 3RD STREET CITY: DUBUQUE STATE: IA ZIP: 52001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALST Casino Holdco, LLC CENTRAL INDEX KEY: 0001527705 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 452487922 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2711 CENTERVILLE ROAD, SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 BUSINESS PHONE: 302-636-5401 MAIL ADDRESS: STREET 1: 2711 CENTERVILLE ROAD, SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boyd Acquisition, LLC CENTRAL INDEX KEY: 0001640993 IRS NUMBER: 455360937 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: (702)696-1140 MAIL ADDRESS: STREET 1: 3883 HOWARD HUGHES PARKWAY, NINTH FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89169 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TREASURE CHEST CASINO LLC CENTRAL INDEX KEY: 0001159109 IRS NUMBER: 721248550 STATE OF INCORPORATION: LA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PAR A DICE GAMING CORP CENTRAL INDEX KEY: 0001159110 IRS NUMBER: 371268902 STATE OF INCORPORATION: IL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUE CHIP CASINO LLC CENTRAL INDEX KEY: 0001159114 IRS NUMBER: 352087676 STATE OF INCORPORATION: IN FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2950 INDUSTRIAL ROAD CITY: LAS VEGAS STATE: NV ZIP: 89109 BUSINESS PHONE: 7027927200 CORRESP 1 filename1.htm CORRESP

Boyd Gaming Corporation

3883 Howard Hughes Parkway, Ninth Floor

Las Vegas, Nevada 89169

July 9, 2018

VIA EDGAR

Erin E. Martin

Legal Branch Chief

Office of Real Estate and Commodities

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re: Boyd Gaming Corporation and Related Guarantors
Registration Statement on Form S-4
Filed June 28, 2018
File Nos. 333-225959 through 333-225959-27

Dear Ms. Martin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Boyd Gaming Corporation and the related guarantors (collectively, the “Company”) hereby request acceleration of effectiveness of the above-referenced registration statement on Form S-4 (File Nos. 333-225959 through 333-225959-27) for the Company to 4:00 p.m., Eastern Time, on July 11, 2018 or as soon as practicable thereafter.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Brandon C. Parris at its outside counsel, Morrison & Foerster LLP, at 415-268-6617.

Securities and Exchange Commission

Acceleration Request

 

Sincerely,

 

Boyd Gaming Corporation

By:   /s/ Josh Hirsberg
 

Josh Hirsberg

  Executive Vice President, Chief Financial Officer and Treasurer