| CPHC | Canterbury Park Holding Corp | Dec 31 |
| CHDN | Churchill Downs Inc | Dec 31 |
| American Racing Capital, Inc. | Dec 31 |
| AMF BOWLING INC | Dec 31 |
| ATLANTA MOTOR SPEEDWAY INC | Dec 31 |
| Awesome Again Racing Corp | Dec 31 |
| BACKSIDE INC | Dec 31 |
| BAY ST LOUIS CASINO CORP | Dec 31 |
| BILOXI CASINO CORP | Dec 31 |
| BOOMTOWN HOOSIER INC | Dec 31 |
| BSL INC | Dec 31 |
| BTN INC | Dec 31 |
| Buscar Co | Mar 31 |
| CALL NOW INC | Dec 31 |
| CANTERBURY PARK HOLDING CORP | Dec 31 |
| Capall Stables, Inc. | Dec 31 |
| CASINO MAGIC AMERICAN CORP | Dec 31 |
| CASINO ONE CORP | Dec 31 |
| CHAMPIONSHIP LIQUIDATING TRUST | Dec 31 |
| CHARLOTTE MOTOR SPEEDWAY INC | Dec 31 |
| CHC CASINOS CORP | Dec 31 |
| CLEVELAND INDIANS BASEBALL CO INC | Dec 31 |
| COLONIAL DOWNS LP | Dec 31 |
| COLONIAL HOLDINGS INC | Dec 31 |
| COMMONWEALTH NEW ERA RACING, LLC | |
| Commonwealth Thoroughbreds LLC | Dec 31 |
| CRC HOLDINGS INC | Dec 31 |
| CROWN RIBBON LLC | Dec 31 |
| DEL CERRO ENTERPRISES INC | |
| EBETUSA COM INC | Dec 31 |
| Embarr Downs, Inc. | Aug 31 |
| EV Transportation, Inc. | Dec 31 |
| FAIR GROUNDS CORP | Oct 31 |
| FANZ ENTERPRISES INC | Dec 31 |
| Ghostzapper Racing Corp | Dec 31 |
| Ginger Punch Racing Corp | Dec 31 |
| Grand Perfecta, Inc. | Jul 31 |
| GRAND PRIX ASSOCIATION OF LONG BEACH INC | Jun 30 |
| HOLLYWOOD PARK OPERATING CO | Dec 31 |
| HP CASINO INC | Dec 31 |
| HP YAKAMA CONSULTING INC | Dec 31 |
| INDIANA VENTURES LLC | Dec 31 |
| InterAmerican Gaming, Inc. | Sep 30 |
| INTERNATIONAL SPEEDWAY CORP | Nov 30 |
| INTERNATIONAL THOROUGHBRED BREEDERS INC | Jun 30 |
| Macho Uno Racing Corp | Dec 31 |
| MAGNA ENTERTAINMENT CORP | Dec 31 |
| MEEKER THOMAS H | Dec 31 |
| MID STATE RACEWAY INC | Dec 31 |
| MILL CREEK LAND INC | Dec 31 |
| NEVADA CLASSIC THOROUGHBREDS INC | Jun 30 |
| OLD EVANGELINE DOWNS LLC | Dec 31 |
| PATRIOT AMERICAN HOSPITALITY INC/ | |
| PENINSULA GAMING CORP. | Dec 31 |
| PENN NATIONAL GSFR INC | Dec 31 |
| PENNSYLVANIA NATIONAL TURF CLUB INC | Dec 31 |
| PENSKE MOTORSPORTS INC | Dec 31 |
| Perfect Sting Racing Corp | Dec 31 |
| PINNACLE GAMING DEVELOPMENT CRP | Dec 31 |
| PIPELINE TECHNOLOGIES INC | Jun 30 |
| PNGI CHARLES TOWN FOOD & BEVERAGE LLC | Dec 31 |
| PNGI CHARLES TOWN GAMING LLC | Dec 31 |
| PRINTVILLAGE INC | Jan 31 |
| Race World International, Inc. | Dec 31 |
| RC-1, Inc. | Dec 31 |
| Red Bullet Racing Corp | Dec 31 |
| Regius Thoroughbreds, Inc. | May 31 |
| REYNOLDS DEBBIE HOTEL & CASINO INC | Dec 31 |
| SAM HOUSTON RACE PARK LTD | Dec 31 |
| SCIOTO DOWNS INC | Oct 31 |
| SPEEDWAY MOTORSPORTS LLC | Dec 31 |
| STANSLEY RACING CORP | Dec 31 |
| SWITZERLAND COUNTY DEVELOPMENT CORP | Dec 31 |
| TEXSTAR OIL Corp | Dec 31 |
| THOROUGHBREDS INC | Dec 31 |
| TROPICAL RACING INC | Dec 31 |
| TURF PARADISE INC | Jun 30 |
| ULTRA PURE WATER TECHNOLOGIES INC | Dec 31 |
| U.S. Grand Prix Championship Corp | Dec 31 |
| WESTWOOD GROUP INC | Dec 31 |
| WILKES BARRE DOWNS INC | Dec 31 |
| WORLD RACING GROUP, INC. | Dec 31 |