SEC Comment Letter for ATLANTIC COAST ENTERTAINMENT HOLDINGS INC (CIK 0001269977) — Dec 6, 2005
ATLANTIC COAST ENTERTAINMENT HOLDINGS INC (CIK 0001269977)
Date: Dec. 6, 2005 · CIK: 0001269977 · Accession: 0000000000-05-060912
AI Filing Summary & Sentiment
File numbers found in text: 333-110484
Letter
December 6, 2005 Mail Stop 4561 Ms. Denise Barton Chief Financial Officer Atlantic Coast Entertainment Holdings, Inc. c/o Sands Hotel & Casino Indiana Avenue & Brighton Park Atlantic City, NJ 08401
RE: Atlantic Coast Entertainment Holdings, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed April 15, 2005 Form 10-K/A for the fiscal year ended December 31, 2004 Filed September 15, 2005 Forms 10-Q and 10-Q/A for the quarterly periods ended March 31, 2005 and June 30, 2005 File No. 333-110484
Dear Ms. Barton:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Daniel L. Gordon
Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
December 6, 2005
Mail Stop 4561
Ms. Denise Barton
Chief Financial Officer
Atlantic Coast Entertainment Holdings, Inc.
c/o Sands Hotel & Casino
Indiana Avenue & Brighton Park
Atlantic City, NJ 08401
RE: Atlantic Coast Entertainment Holdings, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed April 15, 2005
Form 10-K/A for the fiscal year ended December 31, 2004
Filed September 15, 2005
Forms 10-Q and 10-Q/A for the quarterly periods ended March
31,
2005 and June 30, 2005
File No. 333-110484
Dear Ms. Barton:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Daniel L. Gordon
Branch Chief
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Hewitt Associates, Inc.
December 28, 2004
Page 2
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