On March 3, 2009, Pinnacle Entertainment, Inc. (the "Company") filed with the Securities and Exchange Commission a Notification of Late Filing on Form 12b-25 (the "Notice") with respect to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2008 (the "Form 10-K"), stating that it would not be able to timely file the Form 10-K without unreasonable effort or expense. The Company's responses set forth in the Notice under Part III and Part IV, Question 3 thereof contain information about the Company's results of operations for the fourth quarter and fiscal year ended December 31, 2008, which information is incorporated herein by reference.

The responses set forth in the Notice under Part III and Part IV, Question 3, which information is incorporated herein by reference, indicate that the Company expects to record impairment charges related to goodwill, equity securities indefinite-lived intangible assets, real estate and other long-lived assets.

(d) Exhibits.

Exhibit No.                                  Description

Exhibit 99.1         Form 12b-25 filed on March 3, 2009 by Pinnacle
                     Entertainment, Inc. with the Securities and Exchange
                     Commission