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UNTIED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment One to
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported):
February 23, 2000
Commission file number 333-61433
Epic Resorts, LLC.
(Exact name of Registrant as specified in its charter)
Delaware 23-2888968
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
1150 First Avenue, Suite 900, King of Prussia, PA 19406
(Address of principal executive offices) (Zip Code)
(610) 992-0100
(Registrant's telephone number, including area code)
Item 4. Exhibit 99
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SIGNATURES
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.
Dated: March 2, 2000
Epic Resorts, LLC.
By: /s/ Scott J. Egelkamp
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Scott J. Egelkamp
Treasurer and Chief Financial Officer
Duly Authorized Principal
Financial Officer
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[LOGO]ARTHUR ANDERSEN
Office of the Chief Accountant
SECPS Letter File Arthur Andersen LLP
Securities and Exchange Commission
Mail Stop 11-3 1601 Market Street
450 Fifth Street, N.W. Philadelphia, PA 19103-2499
Washington, D.C. 20549 Tel 215 241-7300
March 2, 2000
Dear Sir/Madam:
We have read paragraphs 1 through 4 of Item 4 included in the Form 8-K dated
March 2, 2000 of Epic Resorts, LLC filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Since we did not complete our audit work in connection with the Company's
December 31, 1999 financial statements prior to the termination of our
client-auditor relationship, we are unaware of the status or disposition of
the matters described in the Form 8-K.
Very truly yours,
/s/ Arthur Andersen LLP
cc: Mr. Thomas F. Flatley, President, Epic Resorts, LLC
