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
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File numbers found in text: 333-239624
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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]