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): ~~August~~ October 58, 2010 (~~August~~October 56, 2010)

SENECA GAMING CORPORATION

(Exact Name of Registrant as Specified in Charter)

Not Applicable		333-117633		54-2122988
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

310 Fourth Street
Niagara Falls, NY (Seneca Nation Territory)		14303
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (716) 299-1100

Not Applicable

(Former name or 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 (see General Instruction A.2. below):

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 28.0201. ~~Results~~Other ~~of Operation and Financial Condition~~Events.

~~The~~ Seneca Gaming Corporation ~~today~~(“SGC”) has ~~issued~~been informed that, on October 6, 2010, the Seneca Nation of Indians (the “Nation”) received a ~~press~~copy ~~release~~of ~~announcing~~a ~~its~~letter ~~financial~~(the ~~results~~“October 6th ~~for~~Letter”) from the Counsel to the ~~fiscal~~Governor ~~quarter~~of ~~ended~~the ~~June 30~~State of New York (the “State”), ~~2010.~~ invoking the Anegotiation ~~copy~~provisions contained in paragraph 14(b) of the ~~press~~Nation-State Gaming ~~release~~Compact is(the ~~attached~~“Compact”). We towere informed ~~this~~that ~~Current~~the ~~Report~~October 6th asLetter ~~Exhibit 99~~alleges that the Nation owes the State $214 million for exclusivity payments.1.

~~The~~By ~~information~~way ~~contained~~of background, in August 2002, ~~this~~the ~~Current~~Nation ~~Report~~entered ~~and~~into in the ~~press~~Compact ~~release~~with ~~attached~~the asState anthat ~~exhibit~~provides ~~hereto~~the Nation ~~shall~~with ~~not~~the beright ~~deemed~~to ~~“filed”~~establish ~~for~~and ~~purposes~~operate ofthree ~~Section~~Class 18III ofgaming ~~the~~facilities in ~~Securities~~Western New York. The Compact grants ~~Exchange~~the ~~Act~~Nation ofthe ~~1934~~exclusive right to operate specifically defined gaming devices, including asslot ~~amended~~machines, ~~nor~~within ~~shall~~a it10,500 besquare-mile, ~~deemed~~geographic ~~incorporated~~area byin Western ~~reference~~New inYork, ~~any~~beginning ~~filing~~on ~~under~~Route ~~the~~14, ~~Securities~~approximately ~~Act~~30 miles East of ~~1933~~Rochester, asand extending ~~amended~~westerly throughout New York State. In exchange for this exclusivity, ~~except~~the Nation pays exclusivity fees to ~~the~~New ~~extent~~York ~~that~~State itbased ison ~~expressly~~a ~~stated~~percentage toof bethe ~~incorporated~~slot bymachine ~~specific~~net ~~reference~~drop (money indropped ~~such~~into ~~filing~~the machines after payout but before SGC’s expenses).

~~Item~~We 9have been informed by the Nation that the Nation alleges that the State has breached the exclusivity provisions of the Compact by allowing the operation of various gaming devices within the Nation’s exclusivity area.01 The Compact provides that the State’s right to receive exclusivity payments shall “cease immediately” in the event of a breach by the State of the Compact’s exclusivity provisions. The State ~~Financial~~disagrees ~~Statements~~with ~~and~~the ~~Exhibits~~Nation’s position that exclusivity has been breached.

~~The~~Separately, ~~following~~the ~~exhibits~~Nation ~~are~~has a ~~filed~~dispute with the New York State Police and the New York State Racing and Wagering Board (collectively referred to as ~~part~~“SGO”) ofrelating ~~this~~to ~~Current~~State assessments ~~Report~~for onexpenses ~~Form 8-K:~~incurred by these agencies relating to their respective duties at the various gaming facilities operated by SGC.

On October 7, 2010, the Nation sent a letter (dthe “October 7th Letter”) ~~Exhibit~~ to the State serving as written notice of the Nation’s claims against the State regarding (i) the regulatory expenses invoiced by SGO under the Compact and (ii) the alleged violation by the State of the Nation’s exclusivity rights under the Compact. In that letter, the Nation indicated that the Nation is ready to meet with representatives of the State within fourteen days of the State’s receipt of the October 7th Letter.

99The Compact contemplates that the State and the Nation will meet within 14 days of the receipt of a written notice of claim.~~1 Press~~ If ~~Release~~the ~~Announcing~~discussions ~~Financial~~between ~~Results~~the ~~for~~State and the ~~Fiscal~~Nation ~~Quarter~~are ~~Ended~~not ~~June~~ successful in resolving these disputes within 30 days of such a meeting, ~~2010~~either party may submit the dispute to binding arbitration under the provisions of paragraph 14(c) of the Compact. In addition, the Compact provides that neither the State nor the Nation can electively or unilaterally terminate the Compact unless a material uncured breach has occurred and not less than 180 days prior notice has been provided. Neither the Nation nor the State has provided such a termination notice.

2The Nation informs us that it intends to vigorously defend its position regarding both disputes and to pursue all of its rights and remedies under the Compact or otherwise take advantage of the cure provisions provided for in the Compact. Furthermore, the Nation informs us that it has adequate resources to satisfy any negotiated agreement with the State or arbitration ruling resulting from the exclusivity fee dispute. Similarly, SGC believes it has adequate resources and means to satisfy any negotiated agreement with the State or arbitration ruling resulting from the SGO fee dispute.

~~SIGNATURES~~2

~~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.~~SIGNATURES

	SENECA GAMING CORPORATION
	(Registrant)
Date: August 5, 2010		/s/ David Sheridan
	Name:	David Sheridan
	Title:	Chief Financial Officer

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.

	SENECA GAMING CORPORATION


Date: October 8, 2010		/s/ Lee Shannon
	Name:	Lee Shannon
	Title:	SVP and General Counsel

~~EXHIBIT INDEX~~3

Exhibit No. *99.1 Press Release Announcing Financial Results for the Fiscal Quarter Ended June 30, 2010

* Filed herewith

Filing Compare · Seneca Gaming Corp