December 15, 2006
VIA FACSIMILE
AND EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporate Finance
101 F Street, N.E.
Washington, D.C. 20549-0404
Attn: Jeff Jaramillo
| Re: | Full House Resorts, Inc. |
| Registration Statement on Form SB-2, as Amended |
| Registration No. 333-136341 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Sterne, Agee & Leach, Inc., as sole Underwriter, hereby joins in the request of Full House Resorts, Inc. (the “Company”) for acceleration of the effective date of the above-referenced Registration Statement to 10:30 a.m., Eastern Time, on December 19, 2006, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated November 22, 2006, through the date hereof:
Preliminary Prospectus dated November 22, 2006:
Approximately 500 copies to prospective investors and others
The undersigned has complied and will continue to comply with SEC Release No. 33-4968 and Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | ||
| STERNE, AGEE & LEACH, INC. | ||
| By: |
 | |
| Name: W. Barry McRae | ||
| Title: Managing Director | ||
800 SHADES CREEK PARKWAY, SUITE 725 · BIRMINGHAM, ALABAMA 35209
P) 205.949.3500 · F) 205.949.3607 · 1.800.240.9220 · WWW.STERNEAGEE.COM
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