UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION~~

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~~September 3010, ~~2002 (May 24, 2002)~~2003

HORSESHOE GAMING HOLDING CORP.

(Exact name of registrant as specified in its charter)

Delaware (State or other ~~jurisdictionof~~jurisdiction of incorporation or organization) 333-0214 (Commission File Number) 88-0425131 (I.R.S. ~~EmployerIdentification~~Employer Identification No.)

~~18454~~9921 S.Covington ~~West~~Cross ~~Creek~~ Drive, ~~Tinley~~Las ~~Park~~Vegas, ILNV ~~60477~~ (Address of principal executive offices-) 89144 (Zip ~~code~~Code)

Registrant’s telephone number, including area code: (~~708~~702) ~~429~~932-~~8300~~7800

(Former name or former address, if changed since last report)

TABLE OF CONTENTS

	Item 4. Changes in Regisrant’s Certifying Accountant.
	Item 5. Other Events.
	Item 7. Financial Statements and Exhibits.
SIGNATURE
EXHIBIT INDEX
Exhibit Index
EXHIBIT 16
EXHIBIT 2.1

Item 45. ~~Changes~~Other ~~in Regisrant’s Certifying Accountant~~Events.

On September 10, 2003, Horseshoe Gaming Holding Corp. (the “Company”), a Delaware corporation, and its stockholders entered into a definitive Stock Purchase Agreement (the “Agreement”) ~~Dismissal~~with ofHarrah’s ~~previous~~Entertainment, ~~independent~~Inc. (“Harrah’s”), ~~accountants~~also a Delaware corporation.

~~(i)~~ Under On May 24, 2002, Horseshoe Gaming Holding Corp. (“Horseshoe”) dismissed Arthur Andersen LLP (“Andersen”) as its independent public accountants. The decision to dismiss Andersen was recommended to the ~~Board~~terms of ~~Directors~~the byAgreement, ~~its Compliance Committee. (ii) The reports of Andersen on~~ the ~~financial~~stockholders ~~statements~~ of ~~Horseshoe for~~ the ~~past~~Company ~~two~~have agreed ~~fiscal~~to ~~years~~sell ~~contained~~all noof ~~adverse~~the ~~opinion~~outstanding orcapital ~~disclaimer~~stock of ~~opinion~~the ~~and~~Company ~~were not qualified or modified as~~ to ~~uncertainty~~Harrah’s, subject ~~audit~~to ~~scope~~customary orconditions, ~~accounting~~for ~~principle.~~cash ~~(iii)~~consideration ~~During~~of ~~the two most recent fiscal years and through May 24~~$1.45 billion, including ~~2002,~~assumption ~~there~~of ~~have~~debt. ~~been~~The noCompany ~~disagreements~~owns ~~between Horseshoe~~ and ~~Andersen~~operates oncasinos ~~any~~in ~~matter of accounting principles or practices~~Bossier City, ~~financial~~Louisiana; ~~statement disclosure~~Hammond, orIndiana ~~auditing~~and ~~scope or procedure~~Tunica, ~~which~~Mississippi. ~~disagreements,~~The iftransaction ~~not~~is subject ~~resolved~~ to the satisfaction of ~~Andersen~~certain conditions, ~~would~~including ~~have~~receipt ~~caused~~of necessary ~~Andersen~~approvals toof ~~make reference to~~ the ~~subject~~Louisiana ~~matter~~Gaming ~~thereof~~Control inBoard, ~~its report on Horseshoe’s financial statements for such periods. (iv) During~~ the ~~two~~Indiana ~~most~~Gaming Commission, ~~recent~~Mississippi ~~fiscal~~Gaming ~~years~~Commission and ~~through~~the ~~May~~expiration ~~24,~~or ~~2002,~~termination ~~there have been no “reportable events” (as defined in Item 304(a)(1)(v)~~ of ~~Regulation S-K). (v) At~~ the ~~request~~waiting ofperiod ~~Horseshoe,~~under ~~Andersen furnished a letter addressed to~~ the ~~Securities~~Hart-Scott-Rodino ~~and~~Antitrust ~~Exchange~~Improvements ~~Commission~~Act ~~stating that it agrees with the above statements~~of 1976. AThe ~~copy~~transaction ~~of such letter, dated May 24, 2002,~~ is ~~filed~~not assubject ~~Exhibit 16~~ to ~~this Form 8-K~~financing.

~~(b)~~ The ~~Engagement~~Company anticipates closing the transaction, subject to the receipt of all ~~new~~required ~~independent~~approvals, ~~accountants~~in the first part of 2004.

~~(i)~~ This ~~Horseshoe~~Form 8-K ~~engaged~~may ~~Deloitte~~be &deemed ~~Touche~~to ~~LLP~~contain ~~(“Deloitte”)~~forward-looking statements, express or implied, which are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 and, as ~~its~~such, ~~new~~speak ~~independent~~only ~~accountants~~as of the date made. The Company undertakes no obligation to publicly update any forward-looking statements, whether as a result of ~~May~~new 24information, ~~2002~~future events or otherwise. ~~During~~These ~~the~~forward-looking ~~two~~statements ~~most~~generally ~~recent~~can ~~fiscal~~be identified ~~years~~by ~~and~~phrases ~~through~~such ~~May~~as 21the Company or its management “believes,” “anticipates,” ~~2002~~“expects,” ~~Horseshoe~~“forecasts,” ~~has~~“estimates,” ~~not~~“foresees,” ~~consulted~~or ~~Deloitte~~the ~~regarding~~negative or ~~the~~other ~~matters~~variations ~~described~~thereof inor comparable terminology. In particular, they include statements relating to future actions and ~~required~~the outcome of contingencies relating to bevarious ~~disclosed~~regulatory ~~pursuant~~approvals. These forward-looking statements are based on the beliefs of management, as well as assumptions made based on information currently available to management. The reader is cautioned that forward-looking statements involve risks and uncertainties, ~~Item~~which ~~304(a)(2)(i)~~could cause actual results or ~~Item~~events ~~304(a)(2)(ii)~~to ofdiffer ~~Regulation~~materially ~~S-K~~from those expressed or implied therein, including, but not limited to licensing and other regulatory risks. Further information on these and other applicable risks are included in the Company’s filings with the Securities and Exchange Commission.

Item 7. Financial Statements and Exhibits.

162.1 ~~Arthur~~Stock ~~Andersen~~Purchase ~~LLP~~Agreement ~~letter~~by and among Harrah’s Entertainment, Inc., Horseshoe Gaming Holding Corp. and each of the Stockholders of Horseshoe Gaming Holding Corp., dated ~~May~~as 24of September 10, ~~2002~~2003.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the ~~Registrant~~registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	~~HORSESHOE GAMING HOLDING CORP.~~	HORSESHOE GAMING HOLDING CORP.
Date: May 30, 2002	By:	/s/ Kirk C. Saylor
Date: September 16, 2003		By: /s/ Kirk C. Saylor
		Kirk C. Saylor Chief Financial Officer and Treasurer (Principal Financial Officer)

~~EXHIBIT~~Exhibit ~~INDEX~~Index

Exhibit
No.		Description
16		Arthur Andersen LLP letter dated May 24, 2002


2.1		Stock Purchase Agreement by and among Harrah’s Entertainment, Inc., Horseshoe Gaming Holding Corp. and each of the Stockholders of Horseshoe Gaming Holding Corp., dated as of September 10, 2003.

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