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SEC Company Response from BOYD GAMING CORP (BYD) (CIK 0000906553) (BYD) — Jul 13, 2020

BOYD GAMING CORP (BYD) (CIK 0000906553)
Date: July 13, 2020 · CIK: 0000906553 · Accession: 0001193125-20-191910

AI Filing Summary & Sentiment

File numbers found in text: 333-239624

Date
July 13, 2020
Author
Boyd Gaming Corporation
Form
CORRESP
Company
BOYD GAMING CORP (BYD) (CIK 0000906553)

Letter

VIA EDGAR Attention: Ronald Alper Registration Statement on Form S-4 File Nos. 333-239624 through 333-239624-37

RE: Boyd Gaming Corporation and Related Guarantors

Dear Mr. Alper:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Boyd Gaming Corporation and the related guarantors (collectively, the “Company”) hereby request that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on July 15, 2020, or as soon thereafter as practicable.

The Company respectfully requests that it be notified of such effectiveness by a telephone call to Senet Bischoff of Latham & Watkins LLP, its outside counsel, at 212-906-1834.

[Remainder of Page Intentionally Left Blank]

Very truly yours,
Boyd Gaming Corporation

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 July 13, 2020

VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Attention: Ronald Alper

RE:
 Boyd Gaming Corporation and Related Guarantors

Registration Statement on Form S-4

File Nos. 333-239624 through
333-239624-37

 Dear Mr. Alper:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the
“Act”), Boyd Gaming Corporation and the related guarantors (collectively, the “Company”) hereby request that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m.,
Eastern Time, on July 15, 2020, or as soon thereafter as practicable.

 The Company respectfully requests that it be notified of such
effectiveness by a telephone call to Senet Bischoff of Latham & Watkins LLP, its outside counsel, at 212-906-1834.

[Remainder of Page Intentionally Left Blank]

Very truly yours,

Boyd Gaming Corporation

By:

 /s/ Josh Hirsberg

Name:

Josh Hirsberg

Title:

Executive Vice President, Chief Financial Officer and Treasurer

 [Signature Page to Acceleration Request]