Monarch Casino & Resort, Inc. (Monarch), through its wholly owned subsidiary, Golden Road Motor Inn, Inc. (Golden Road), owns and operates the tropically-themed Atlantis Casino Resort Spa(the Atlantis), a hotel/casino facility in Reno, Nevada. The Atlantis features approximately 61,000 square feet of casino space interspersed with waterfalls, giant artificial palm trees, thatched-roof huts, and other tropical decor; a hotel and a motor lodge with a combined 969 guest rooms; 10 food outlets; an enclosed year-round pool with waterfall; an outdoor pool; a health spa; two retail outlets offering clothing and resort gift shop merchandise; a full service salon for men and women; an 8,000 square-foot family entertainment center, and approximately 52,000 square feet of banquet, convention and meeting room space.