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SEC Comment Letter for DOVER DOWNS GAMING & ENTERTAINMENT INC (CIK 0001162556) — Jun 1, 2005

DOVER DOWNS GAMING & ENTERTAINMENT INC (CIK 0001162556)
Date: June 1, 2005 · CIK: 0001162556 · Accession: 0000000000-05-026819

AI Filing Summary & Sentiment

File numbers found in text: 001-16791

Date
June 1, 2005
Author
Linda Cvrkel
Form
UPLOAD
Company
DOVER DOWNS GAMING & ENTERTAINMENT INC (CIK 0001162556)

Letter

June 1, 2005 Via US Mail and Facsimile Mr. Timothy R. Horne Chief Financial Officer 1131 North DuPont Highway Dover, Delaware 19901

Re: Dover Downs Gaming & Entertainment, Inc. Form 10-K for the year ended December 31, 2004 Form 10-Q for the quarter ended March 31, 2005 Commission file #: 001-16791

Dear Mr. Horne:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Linda Cvrkel
Branch Chief

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

										June 1, 2005

Via US Mail and Facsimile

Mr. Timothy R. Horne
Chief Financial Officer
1131 North DuPont Highway
Dover, Delaware 19901

Re:	Dover Downs Gaming & Entertainment, Inc.
	Form 10-K for the year ended December 31, 2004
	Form 10-Q for the quarter ended March 31, 2005
	Commission file #: 001-16791

Dear Mr. Horne:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Linda Cvrkel
      Branch Chief

</TEXT>
</DOCUMENT>