SecProbe.io

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Mail Stop 4561

      May 25, 2005

Ms. Tonya Tarrant
Vice President of Finance and Chief Financial Officer
Hollywood Casino Shreveport
5601 Bridge St., Suite 300
Fort Worth, TX  76112-2355

      Re:	Hollywood Casino Shreveport
		Form 10-K for the year ended December 31, 2004
		Filed March 30, 2005
		File No. 333-88679
      Shreveport Capital Corporation
		Form 10-K for the year ended December 31, 2004
		Filed March 30, 2005
		File No. 333-88679-01

Dear Ms. Tarrant:

      We have reviewed your filings and have the following
comment.
We have limited our review to only your financial statements and
related disclosures and will make no further review of your
documents.  We ask you to provide us with information so we may
better understand your disclosure.  Please be as detailed as
necessary in your explanation.  After reviewing this information,
we
may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-K for the year ended December 31, 2004

Note 1. Successor`s note, pages 33-35

Acquisition of Hollywood Casino Shreveport, pages 33-34
1. Please provide us with a condensed balance sheet presenting the
purchase price allocation for the acquisition by Penn National.
In
addition, please briefly explain your basis for each purchase
price
adjustment.  Finally, tell us how your measurement of fair value
for
the assumed liabilities is consistent with the guidance in
paragraph
37(g) of SFAS 141.

      As appropriate, please respond to this comment within 10
business days or tell us when you will provide us with a response.
Please file your response on EDGAR for each filing referenced
above.
Please understand that we may have additional comments after
reviewing your response to our comment.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the
filings include all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comment, please provide,
in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filings; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filings or
in
response to our comments on your filings.

      You may contact Matthew Maulbeck, Staff Accountant, at (202)
551-3466 or the undersigned at (202) 551-3403 if you have
questions.

								Sincerely,

      Steven Jacobs
      Accounting Branch Chief

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Ms. Tonya Tarrant
Hollywood Casino Shreveport
May 25, 2005
Page 1

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