SEC Comment Letter for HERBST GAMING INC (CIK 0001160294) — Sep 26, 2005
HERBST GAMING INC (CIK 0001160294)
Date: Sept. 26, 2005 · CIK: 0001160294 · Accession: 0000000000-05-049502
AI Filing Summary & Sentiment
File numbers found in text: 333-71094
Referenced dates: September 8, 2005
Letter
Mail Stop 3561 Via US Mail and Facsimile Ms. Mary E. Higgins Chief Financial Officer 3440 West Russell Road Las Vegas, NV 89118
Re: Herbst Gaming, Inc. Form 10-K for the year ended December 31, 2005 Forms 10-QSB for the periods ended March 31, 2005 and June 30, Commission file #: 333-71094
Dear Ms. Higgins:
We have reviewed your September 8, 2005 response letter and have the following comments. Where indicated, we think you should revise your document in response to these comments. Also, please file an amended Form 8-K in response to our request for expanded or revised disclosure. If you disagree, we will consider your explanation as to why our comments are inapplicable or a revision is unnecessary. We also ask you to provide us with supplemental information so we may better understand your disclosure. Please be as detailed as necessary in your explanation. We look forward to working with you in these respects and welcome any questions you may have about any aspects of our review.
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Form 8-K/A dated April 15, 2005
Please file an amended Form 8-K which incorporates the changes to the unaudited pro forma financial statements included in your response letter dated September 8, 2005.
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As appropriate, please respond via EDGAR to these comments within business days or tell us when you will provide us with a response. Please furnish a cover letter that keys your responses to our comments and provides any requested supplemental information. Please understand that we may have additional comments after reviewing your responses to our comments.
You may contact Claire Erlanger at 202-551-3301 or me at 202-551- if you have questions.
Sincerely,
Linda Cvrkel
Branch Chief
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> September 26, 2005 Mail Stop 3561 Via US Mail and Facsimile Ms. Mary E. Higgins Chief Financial Officer 3440 West Russell Road Las Vegas, NV 89118 Re: Herbst Gaming, Inc. Form 10-K for the year ended December 31, 2005 Forms 10-QSB for the periods ended March 31, 2005 and June 30, 2005 Commission file #: 333-71094 Dear Ms. Higgins: We have reviewed your September 8, 2005 response letter and have the following comments. Where indicated, we think you should revise your document in response to these comments. Also, please file an amended Form 8-K in response to our request for expanded or revised disclosure. If you disagree, we will consider your explanation as to why our comments are inapplicable or a revision is unnecessary. We also ask you to provide us with supplemental information so we may better understand your disclosure. Please be as detailed as necessary in your explanation. We look forward to working with you in these respects and welcome any questions you may have about any aspects of our review. * * * * * * * * * * * * * * * * * * * * * * * Form 8-K/A dated April 15, 2005 Please file an amended Form 8-K which incorporates the changes to the unaudited pro forma financial statements included in your response letter dated September 8, 2005. * * * * * * * * * * * * * * * * * * * * * * * As appropriate, please respond via EDGAR to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a cover letter that keys your responses to our comments and provides any requested supplemental information. Please understand that we may have additional comments after reviewing your responses to our comments. You may contact Claire Erlanger at 202-551-3301 or me at 202-551- 3813 if you have questions. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ?? Ms. Mary E. Higgins Herbst Gaming, Inc. September 26, 2005 Page 1 </TEXT> </DOCUMENT>