April 6, 2009
VIA EDGAR AND FIRST CLASS MAIL
Ms. Linda Cvrkel
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Mohegan Tribal Gaming Authority |
Form 10-K for the fiscal year ended September 30, 2008
Filed December 29, 2008
File No. 033-80655
Dear Ms. Cvrkel:
Reference is made to your letter dated March 23, 2009 regarding the staff’s comments to the Mohegan Tribal Gaming Authority’s Form 10-K for the fiscal year ended September 30, 2008 and Form 10-Q for the fiscal quarter ended December 31, 2008.
This letter confirms the exchange of voicemail messages with Claire Erlanger of the SEC staff regarding an extension of time for the Authority to respond to the staff’s comments. As discussed in that exchange, the Authority will respond to the staff’s comments on or before April 10, 2009.
In the event you have any questions or if you require any additional information, please do not hesitate to contact me at (860) 862-6106.
Very truly yours, |
/s/ Leo M. Chupaska |
Chief Financial Officer |
cc: | Peter J. Roberti |
Scott C. Wells