SEC Comment Letter for PINNACLE ENTERTAINMENT INC (CIK 0000356213) — Aug 8, 2005
PINNACLE ENTERTAINMENT INC (CIK 0000356213)
Date: Aug. 8, 2005 · CIK: 0000356213 · Accession: 0000000000-05-040650
AI Filing Summary & Sentiment
File numbers found in text: 001-13641
Show Raw Text
<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>