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<P style="font-size: 14pt" align="center"><B>UNITED STATES<BR>
SECURITIES AND
EXCHANGE COMMISSION<BR>
<FONT style="font-size: 12pt">Washington, D.C. 20549
</FONT></B>

<P style="font-size: 18pt" align="center"><B>FORM 8-K</B>

<P style="font-size: 12pt" align="center"><B>CURRENT REPORT<BR>
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934</B>

<P style="font-size: 10pt" align="center"><B>Date of Report (Date of earliest
event reported): May 15, 2009</B>


<P style="font-size: 24pt" align="center"><B>PINNACLE ENTERTAINMENT,
INC.<BR>
</B><FONT style="font-size: 10pt">(Exact name of registrant as
specified in its charter) </FONT>
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  <TD style="border-bottom: #000000 1px solid"><B>Delaware</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>001-13641</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>95-3667491</B></TD>
 </TR>
 <TR valign="top">
  <TD>(State or other Jurisdiction of Incorporation)</TD>
  <TD>&nbsp;</TD>
  <TD>(Commission File Number)</TD>
  <TD>&nbsp;</TD>
  <TD>(IRS Employer Identification No.)</TD>
 </TR>

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cellpadding="0" width="100%" border="0">

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  <TD width="49%">&nbsp;</TD>
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  <TD style="border-bottom: #000000 1px solid"><B>3800 Howard Hughes Parkway,
Las Vegas, Nevada<BR>
</B></TD>
  <TD>&nbsp;</TD>
  <TD style="border-bottom: #000000 1px solid"><B>89169</B></TD>
 </TR>
 <TR valign="top">
  <TD>(Address of Principal Executive Offices)</TD>
  <TD>&nbsp;</TD>
  <TD>(Zip Code)</TD>
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<P style="font-size: 10pt" align="center">Registrant&#8217;s telephone number,
including area code: <B>(702) 541-7777</B>
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  <TD style="border-bottom: #000000 1px solid" nowrap><B>N/A<BR>
</B></TD>
 </TR>
 <TR>
  <TD nowrap>(Former name or former address if changed since last report.)</TD>
 </TR>

</TABLE>


<P style="font-size: 10pt" align="left">Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:

<P style="font-size: 10pt" align="left"><FONT face="Wingdings">o</FONT> Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)<BR>
<BR>
<FONT face="Wingdings">o</FONT> Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<BR>
<BR>
<FONT
face="Wingdings">o</FONT> Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<BR>


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<P style="font-size: 10pt" align="left"><B>Item&nbsp;4.01. Changes in
Registrant&#8217;s Certifying Accountant.</B>

<P style="font-size: 10pt; text-indent: 3%" align="left">(b)

<P style="font-size: 10pt; text-indent: 3%" align="left">On
May&nbsp;15, 2009,
the Audit Committee (the &#8220;Audit Committee&#8221;) of the Board of
Directors of Pinnacle Entertainment, Inc. (the &#8220;Company&#8221;) engaged
Ernst &amp; Young LLP (&#8220;E&amp;Y&#8221;) as the Company&#8217;s
independent registered public accounting firm.

<P style="font-size: 10pt; text-indent: 3%" align="left">During the years ended
December&nbsp;31, 2008 and 2007, and the subsequent interim period through
May&nbsp;15, 2009, neither the Company nor anyone on its behalf has consulted
with E&amp;Y regarding either (i)&nbsp;the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company&#8217;s financial statements
(consequently, no written report to the Company or oral advice was provided
that E&amp;Y concluded was an important factor considered by the Company in
reaching a decision as to an accounting, auditing or financial reporting
issue); or (ii)&nbsp;any matter that was the subject of a disagreement (as that
term is defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K and the
related instructions to Item&nbsp;304 of Regulation&nbsp;S-K) or a reportable
event (as that term is defined in Item&nbsp;304(a)(1)(v) of
Regulation&nbsp;S-K).

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<P style="font-size: 10pt" align="center"><B>SIGNATURE</B>

<P style="font-size: 10pt; text-indent: 2%" align="left">Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized. &nbsp;

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  <TD valign="top">&nbsp;</TD>
  <TD valign="top" align="left" colspan="2">PINNACLE ENTERTAINMENT, INC.<BR>
(Registrant)</TD>
 </TR>

<TR><TD>&nbsp;</TD></TR>

<TR valign="bottom">
  <TD valign="top" align="left">Date: May&nbsp;15, 2009</TD>
  <TD valign="top" align="left">By: </TD>
  <TD valign="top" align="left" style="border-bottom: #000000 1px solid">/s/ Stephen H. Capp</TD>
</TR>

 <TR valign="bottom">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD valign="top" align="left">Stephen H. Capp<BR>
Executive Vice President and Chief Financial Officer</TD>
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<P style="display: none; font-size: 10pt" align="center">3
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{"company-data": {"conformed-name": "PINNACLE ENTERTAINMENT INC", "cik": "0000356213", "assigned-sic": "7990", "irs-number": "953667491", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-13641", "film-number": "09832086"}, "business-address": {"street1": "3800 HOWARD HUGHES PRKWY", "street2": "SUITE 1800", "city": "LAS VEGAS", "state": "NV", "zip": "89109", "phone": "702-784-7777"}, "mail-address": {"street1": "3800 HOWARD HUGHES PRKWY", "street2": "SUITE 1800", "city": "LAS VEGAS", "state": "NV", "zip": "89109"}, "former-company": {"former-conformed-name": "HOLLYWOOD PARK INC/NEW/", "date-changed": "19920703"}}
Form 8-K
UNITED STATES
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): May 15, 2009
PINNACLE ENTERTAINMENT,
INC.
(Exact name of registrant as
specified in its charter)
Delaware
001-13641
95-3667491
(State or other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)
3800 Howard Hughes Parkway,
Las Vegas, Nevada
89169
(Address of Principal Executive Offices)
(Zip Code)
Registrant's telephone number,
including area code:
(702) 541-7777
N/A
(Former name or former address if changed since last report.)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions:
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 4.01. Changes in
Registrant's Certifying Accountant.
(b)
On
May 15, 2009,
the Audit Committee (the "Audit Committee") of the Board of
Directors of Pinnacle Entertainment, Inc. (the "Company") engaged
Ernst & Young LLP ("E&Y") as the Company's
independent registered public accounting firm.
During the years ended
December 31, 2008 and 2007, and the subsequent interim period through
May 15, 2009, neither the Company nor anyone on its behalf has consulted
with E&Y regarding either (i) the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company's financial statements
(consequently, no written report to the Company or oral advice was provided
that E&Y concluded was an important factor considered by the Company in
reaching a decision as to an accounting, auditing or financial reporting
issue); or (ii) any matter that was the subject of a disagreement (as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions to Item 304 of Regulation S-K) or a reportable
event (as that term is defined in Item 304(a)(1)(v) of
Regulation S-K).
SIGNATURE
Pursuant to the
requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
PINNACLE ENTERTAINMENT, INC.
(Registrant)
Date: May 15, 2009
By:
/s/ Stephen H. Capp
Stephen H. Capp
Executive Vice President and Chief Financial Officer