SEC Comment Letter for LODGENET ENTERTAINMENT CORP (CIK 0000911002) — Sep 1, 2005

LODGENET ENTERTAINMENT CORP (CIK 0000911002)
Date: Sept. 1, 2005 · CIK: 0000911002 · Accession: 0000000000-05-045516

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AI Filing Summary & Sentiment

Date

September 1, 2005

Author

/s/ Larry Spirgel

Form

UPLOAD

Company

LODGENET ENTERTAINMENT CORP (CIK 0000911002)

Letter

Mail Stop 3561 September 1, 2005 Via U.S. Mail and Fax (605) 988-1323 Mr. Gary H. Ritondaro Chief Financial Officer LodgeNet Entertainment Corporation 3900 West Innovation Street Sioux Falls, South Dakota 57107

RE: LodgeNet Entertainment Corporation Form 10-K for the fiscal year ended December 31, 2004 Filed March 16, 2005 File No. 0-22334

Dear Mr. Ritondaro:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
/s/ Larry Spirgel
Assistant Director

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561
      							September 1, 2005

Via U.S. Mail and Fax (605) 988-1323
Mr. Gary H. Ritondaro
Chief Financial Officer
LodgeNet Entertainment Corporation
3900 West Innovation Street
Sioux Falls, South Dakota   57107

	RE:	LodgeNet Entertainment Corporation
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 16, 2005
		File No. 0-22334

Dear Mr. Ritondaro:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							/s/ Larry Spirgel
							Assistant Director

cc: Mark S. Weitz via FAX 612-335-1657

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Mr. Gary Ritondaro
LodgeNet Entertainment Corporation
August 19, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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