**Exhibit10.43**

Mr. Kim Tyler

3707 Gilbert Ave.,Apt. 14

Dallas, TX 75219-6700

Dear Kim:

The purpose of thisletter is to formally memorialize our offer of employment to you with 155 EastTropicana, LLC (hereafter “Employer”) for the position of Senior Vice Presidentof Food and Beverage of Hooters Casino Hotel in Las Vegas, Nevada. You askedthat we memorialize the terms of the offer of employment in writing and as aresult, the terms are contained herein.

1.             **Position:**   Senior Vice President of Food and Beverage.

2.                                       **Base Salary:**  $150,000.00 grosssalary annually.  Obviously, ifemployment is terminated for cause, you will be paid through the last dayworked prior to termination.  Conversely,if the employment is terminated at any time without cause, you will receiveSeparation Pay as outlined herein; however, if you quit at any time,compensation will only be paid through the last day of employment.

3.                                       **Employment Date:**  Employment willcommence on or about Monday, January 3, 2005. As we have discussed with you, you will initially be stationed in theFlorida market learning the various management and operational aspects of theHooters restaurants in South Florida and Tampa Bay, Dan Marino’s Town Tavern,Martini Bar and Pete & Shorty’s Tavern. Employer will cover reasonable living expenses and transportationexpenses to Florida while stationed in Florida.   It is anticipated that your length of stayin Florida will be approximately three months, but this is only a generalestimate at this point in time.

4.                                       **Employment:  **As we discussed, youwill be considered an employee “at will”. Hopefully, this will be a long and mutually beneficial relationshipbetween you and 155 East Tropicana, LLC.

5.                                       **Termination Without Cause:  **If atany time during the course of your employment the Employer chooses to terminateyour employment, without cause, then you will continue to receive for six (6)months after said termination, without cause, your monthly gross salary asSeparation Pay.

6.                                       **Bonus:**  The base salary shallcontinue for all times up to and including the opening of the Hooters Hotel andCasino with all food and beverage outlets in operation.  Employer believes that the Hooters CasinoHotel and all food and beverage outlets shall be open and in operation byJanuary 31, 2006.  It is anticipated thatthe Employer will create a bonus program to commence at the opening of the HootersCasino Hotel and all beverage outlets.  Inthe event all food and beverage outlets are not opened by January 31, 2006 andno bonus program has been established (either with Eastern & Western HotelCorp. or 155 East Tropicana, LLC), then commencing February 1, 2006, Employeeshall receive an additional $2,000 per month in gross wages in lieu thereofuntil a bonus program has been established and implemented.  At that time, you will be eligible to participatein the bonus program to be paid each fiscal year in addition to your annualgross salary.  It is 

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anticipated,depending on performance, your bonus would be anywhere between zero andapproximately $50,000.00 on an annual basis.

7.                                       **Employee Benefits:**  You will bereceive all standard benefits that are offered to San Rémo****executivessubject to standard eligibility requirements, waiting periods, etc. Currentlythis will include medical, dental, and vision insurance coverage at no premiumcost to you (after a 6 month waiting period) , similar coverage for your spouseat subsidized rates,  life insurance of$280,000, and flexible vacation time within our policy guidelines. You are alsoeligible to participate in the 401K and Section 125 Plans if you choose. Once155 takes over operations of the Casino Hotel, you will be offered a similarcompensation package consistent with other executives. Until you are eligibleto participate in the benefits offered as described above, you shall receiveadditional funds to reimburse any COBRA expenses you may have not to exceed$500.00 per month for a maximum of six months.

8.                                       **Eastern and Western Hotel Corporation.**  Asyou know, the employer is currently not in operation of the property.  Our tenant, Eastern and Western HotelCorporation, will assume the responsibilities of your employment up to the timewhen the Hooters Casino Hotel becomes operational, and the employer takes overthe property, and you will be “on loan” to Eastern and Western HotelCorporation and you will be compensated by tenant.

9.                                       **Immediate Superior:  **Yourimmediate superior will be Michael Hessling, of Eastern and Western HotelCorporation, until further notice.

10.                                 **Moving Expenses.  **You will bereimbursed reasonable moving expenses up to $10,000.00 upon presentation ofsatisfactory evidence of moving expenses incurred.  Moving expenses do not include expensesassociated with selling your existing Texas residence.  As we indicated at the meeting, reasonablemoving expenses in excess of $10,000.00 will be considered if incurred.

I trust that you willfind the foregoing acceptable and we look forward to working with you in thefuture.  I would ask that you acknowledgereceipt and acceptance of the terms contained herein in the space providedbelow.
| 155 EAST TROPICANA, LLC |   | EASTERN & WESTERN HOTEL CORP.          |   |
|-------------------------|--------|--------------------------------------------|--------|
|                    |   | a Nevada Corporation                       |   |
|                    |   |                                       |   |
| /s/ Neil G. Keifer      |   | /s/ Michael Hessling                       |   |
| Neil G. Kiefer          |   | Michael Hessling, Executive Vice President |   |
| President / CEO         |   |                                       |   |
|                         |        |                                            |        |  |  |

 

I, Kim Tyler, havereviewed, understand and agree to the terms and conditions set forth in thisletter relative to my employment with 155 East Tropicana, LLC.
| Dated: October 27, 2004 | /s/ Kim Tyler |   |
|-------------------------|---------------|--------|
|                    | Kim Tyler     |

 

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