-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RS/aBOH0uHpfUeGqc8QSI2IY1dZ5oIgm6/PjYUs2syNXUGXh4ON6/v0nLPd3Cit9 k+3/pLrfxrt9dBHIuFfQDQ== 0000863015-07-000147.txt : 20080310 0000863015-07-000147.hdr.sgml : 20080310 20071211183407 ACCESSION NUMBER: 0000863015-07-000147 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ISLE OF CAPRI CASINOS INC CENTRAL INDEX KEY: 0000863015 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 411659606 STATE OF INCORPORATION: DE FISCAL YEAR END: 0425 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 EMERSON ROAD STREET 2: SUITE 300 CITY: SAINT LOUIS STATE: MO ZIP: 63141 BUSINESS PHONE: 3148139200 MAIL ADDRESS: STREET 1: 600 EMERSON ROAD STREET 2: SUITE 300 CITY: SAINT LOUIS STATE: MO ZIP: 63141 FORMER COMPANY: FORMER CONFORMED NAME: CASINO AMERICA INC DATE OF NAME CHANGE: 19930328 FORMER COMPANY: FORMER CONFORMED NAME: ANUBIS II CORP DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm CORRESP
 
 
December 11, 2007
 
Mayer Brown LLP
71 South Wacker Drive
Chicago, Illinois 60606-4637
 
Main Tel (312) 782-0600
Main Fax (312) 701-7711
www.mayerbrown.com
 
Paul W. Theiss
Direct Tel (312) 701-7359
Direct Fax (312) 706-8218
ptheiss@mayerbrown.com

Mr. Joseph A. Foti
Senior Assistant Chief Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D. C. 20549

Re: Isle of Capri Casinos, Inc.
 File No. 000-20538

Dear Mr. Foti:

I am writing in my capacity as outside counsel for Isle of Capri Casinos, Inc. (the “Company”). The Company is in receipt of your letter, dated November 27, 2007, regarding its Annual Report on Form 10-K for the year ended April 29, 2007.

This letter is to confirm our recent conversation during which we discussed the timing of the Company’s response to your November 27 letter. Due to the demands on the Company’s accounting staff relating to the preparation and filing of its most recent Quarterly Report on Form 10-Q (filed December 7, 2007), this will confirm that the Company expects to supply a written response to your November 27 letter no later than December 21, 2007. The Company appreciates your accommodation.

 
Sincerely,
 

 
Paul W. Theiss
 
cc: Claire Erlanger
  Linda Cvrkel
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