UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): December 20, 2022

__________________________________________

MOHEGAN TRIBAL GAMING AUTHORITY

(Exact name of registrant as specified in its charter)

__________________________________________

Not Applicable

033-80655

06-1436334

(State or other jurisdiction
of incorporation or organization)

(Commission

File Number)

(IRS Employer
Identification No.)

One Mohegan Sun Boulevard, Uncasville, CT

06382

(Address of principal executive offices)

(Zip Code)

(860) 862-8000

(Registrant’s telephone number, including area code)

Not Applicable

(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:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading
Symbol(s)

Name of each exchange
on which registered

None

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section 27 ~~Financial~~Regulation ~~Information~~FD

Item 27.0201. ~~Results~~Regulation ofFD ~~Operations and Financial Condition~~Disclosure.

~~The~~As previously reported in the Mohegan Tribal Gaming Authority’s (“Mohegan,” “we” or “our”) Current Report on Form 8-K, filed with the U.S. Securities and Exchange Commission (the “~~Company~~SEC”) ~~today~~on ~~issued~~November a30, ~~press~~2022, ~~release~~on ~~announcing~~November 29, 2022, management and the ~~operating~~Audit ~~results~~Committee ~~for~~of ~~its~~the ~~fourth~~Management ~~fiscal~~Board ~~quarter~~of Mohegan determined that our unaudited financial statements included in our Quarterly Reports on Form 10-Q for the periods ended ~~September~~ December 31, 2021, March 31, 2022, and June 30, 2022. A(the ~~copy~~“Original Reports”) originally filed with the SEC on February 9, 2022, May 12, 2022, and August 11, 2022, respectively, did not reflect the correct estimated fair value of the ~~press~~warrant ~~release~~and isput ~~attached~~option ~~hereto~~liability asin ~~Exhibit 99~~connection with our MGE Korea Term Loan (disclosed in Note 2 of our Original Reports).1. ~~The~~After ~~press~~further ~~release~~analysis, we have determined that the errors identified did not have a material impact on any of our Original Reports, and ~~related~~no ~~information~~further ~~also~~action ~~may~~was berequired. ~~found~~We will report our conclusion on the ~~Company's~~effectiveness ~~website~~of atour ~~www.mohegangaming.com,~~internal ~~under~~control over financial reporting in our Annual Report on Form 10-K for the ~~“Investor~~fiscal ~~Relations/Financial~~year ~~Updates”~~ended ~~section~~September 30, 2022.

The information, including the exhibit attached hereto, in this Current Report on Form 8-K ("Current Report") is being furnished and shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability under that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, except as expressly set forth by specific reference in such filing.

Section 9 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(d)Exhibits

The following exhibits are furnished as part of this Current Report:


Exhibit No.						Description
104						Cover Page Interactive Data File (embedded within the Inline XBRL document).

99.1 Press Release of the Mohegan Tribal Gaming Authority, dated December 20, 2022.

104 Cover Page Interactive Data File (formatted as Inline XBRL).

SIGNATURES

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


		MOHEGAN TRIBAL GAMING AUTHORITY
Date:	December 20, 2022	By:	/s/ Ralph James Gessner Jr.
			Ralph James Gessner Jr.
			Chairman, Management Board

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