SEC Company Response from HERBST GAMING INC (CIK 0001160294) — Oct 21, 2005
HERBST GAMING INC (CIK 0001160294)
Date: Oct. 21, 2005 · CIK: 0001160294 · Accession: 0001104659-05-049611
AI Filing Summary & Sentiment
File numbers found in text: 333-71094
Referenced dates: August 24, 2005, September 26, 2005, September 8, 2005
Letter
VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Form 10-K for the year ended December 31, Form 10-Q for the periods ended March 31, 2005 and June 30, 2005 Form 8-K/A dated April 15, 2005 Commission File Number: 333-71094
Dear Ms. Cvrkel:
On behalf of Herbst Gaming, Inc. (the “Company”), this letter responds to your letter dated September 26, 2005, regarding the above-referenced filings (the “Comment Letter”). Your comment from the Comment Letter is set forth below, followed by the Company’s related response.
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.
The Company notes the Staff’s comment and filed on October 3, 2005 an amendment to its Form 8-K originally filed on February 2, 2005 and amended on April 15, 2005, which
amendment incorporates the changes previously outlined in its letters to the Staff dated August 24, 2005 and September 8, 2005.
If you have any questions, please contact me at (213) 229-7684.
Sincerely,
/s/ Andrew
W. Cheng
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CORRESP 1 filename1.htm acheng@gibsondunn.com October 21, 2005 VIA EDGAR (213) 229-7684 C 41731-00005 (213) 229-6684 Linda Cvrkel Branch Chief Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0510 Re: Herbst Gaming, Inc. Form 10-K for the year ended December 31, 2004 Form 10-Q for the periods ended March 31, 2005 and June 30, 2005 Form 8-K/A dated April 15, 2005 Commission File Number: 333-71094 Dear Ms. Cvrkel: On behalf of Herbst Gaming, Inc. (the “Company”), this letter responds to your letter dated September 26, 2005, regarding the above-referenced filings (the “Comment Letter”). Your comment from the Comment Letter is set forth below, followed by the Company’s related response. 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. The Company notes the Staff’s comment and filed on October 3, 2005 an amendment to its Form 8-K originally filed on February 2, 2005 and amended on April 15, 2005, which amendment incorporates the changes previously outlined in its letters to the Staff dated August 24, 2005 and September 8, 2005. If you have any questions, please contact me at (213) 229-7684. Sincerely, /s/ Andrew W. Cheng Andrew W. Cheng AWC/dt cc: Claire Erlanger, Securities and Exchange Commission (copy contained herewith) Mary E. Higgins, Herbst Gaming, Inc. (via electronic mail) Michael Clark, Herbst Gaming, Inc. (via electronic mail) Wade C. McKnight, Deloitte & Touche LLP (via electronic mail) Ryan T. Miller, Deloitte & Touche LLP (via electronic mail) Peter Ziegler, Gibson, Dunn & Crutcher LLP (via electronic mail)