DIAMONDHEAD CASINO CORPORATION
1301 SEMINOLE BOULEVARD, SUITE 142
LARGO, FLORIDA 33770
727-674-0055

October 14, 2010

David R. Humphrey, Branch Chief
Securities and Exchange Commission
CF/AD 5
100 F Street N.E.
Washington, DC 20549-3561

Re:	Diamondhead Casino Corporation
	Form 10-K for the year ended December 31, 2009
	Commission File Number: 000-17529

Dear Mr. Humphrey:

We acknowledge receipt of your letter dated September 30, 2010. As we discussed during a teleconference on Tuesday, October 11, 2010, we wish to confirm to you that our response (amendment) to the above described staff comment letter originally due this date, will be delayed. We expect to file our response (amendment) no later that Thursday October 21, 2010.

Very truly yours,
By:	/s/ Deborah A. Vitale
	Deborah A. Vitale
	President