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                                                                   Exhibit 10.76

                                                               EXECUTION VERSION

                           SECOND AMENDED AND RESTATED
                   NON-GAMING LAND ACQUISITION LINE OF CREDIT

     THIS SECOND AMENDED AND RESTATED NON-GAMING LAND ACQUISITION LINE OF CREDIT
AGREEMENT is dated as of the 22nd day of December, 2004, by and between THE
POKAGON BAND OF THE POTAWATOMI INDIANS (the "Band") and GREAT LAKES GAMING OF
MICHIGAN, LLC, a Minnesota limited liability company ("Lakes"):

     In consideration of the mutual covenants and promises hereinafter set
forth, and in accordance with the terms of a certain Development Agreement by
and between the Band and Lakes Entertainment, Inc., f/k/a Lakes Gaming, Inc.
dated as of July 8, 1999, as assigned by Lakes Entertainment, Inc. to and
assumed by Lakes pursuant to that certain Assignment and Assumption Agreement
dated as of October 16, 2000 by and among the Band, Lakes Entertainment, Inc.
and Lakes (the "Assignment Agreement"), and as amended and restated by First
Amendment dated as of October 16, 2000 and by Second Amendment dated as of
December 22, 2004 (collectively, the "Development Agreement"), the Band and
Lakes agree as follows:

     1. Establishment of Credit. Subject to the terms of this Agreement and the
Development Agreement, Lakes agrees to make advances to the Band in an amount
not to exceed Fifteen Million Dollars ($15,000,000).

     2. Draw Requests; Funding. All draws under this Line of Credit shall be
made upon written request by the Band to Lakes in the form of Draw Request
attached as Exhibit A. All Draw Requests shall be sent in accordance with
Section 15.4 of the Development Agreement and may, at Lakes' option, be funded
through transfer of funds in the Escrow Account; provided that interest shall
only accrue under this Line of Credit on funds advanced through the Escrow
Account after disbursement from the Escrow Account, and shall not begin to
accrue on deposit by Lakes into the Escrow Account. All Draw Requests shall be
funded within ten (10) days of the date of the draw request through wire
transfer to an account directed by the Band, or as otherwise specified by the
Band.

     3. Use of Advances. Advances hereunder shall be used by the Band to option
or acquire Non-Gaming Lands, and to pay all related option fees, purchase
prices, fees, real estate commissions, transfer taxes, costs and expenses.

     4. Expiration. The commitment of Lakes to make advances hereunder shall
expire on the Commencement Date.

     5. Interest Rate. Interest shall accrue on the outstanding balance under
this Line of Credit as follows:

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     (a) if the Bank Closing occurs, at a fixed rate equal to the lesser of (i)
     Base Rate as of the Bank Closing plus 1% or (ii) 10% (the "Band Interest
     Rate"); or

     (b) If the Bank Closing does not occur, at a variable rate equal to the
     lesser of (i) Base Rate plus 1% or (ii) 10% (the lesser of (i) and (ii)
     being referred to as the "Variable Interest Rate"). Lakes shall adjust the
     Variable Interest Rate on the then unpaid principal balance, by way of
     increase or decrease, in accordance with changes in the Base Rate. Such
     changes shall be effective as of the change in the Base Rate (the
     "Effective Date").

     Upon the Bank Closing, interest accruing under this Line of Credit prior to
the Bank Closing shall be adjusted retroactively to reflect the Band Interest
Rate. ABase Rate@ means the lowest Prime Rate as is published daily in The Wall
Street Journal. In the event that the Wall Street Journal ceases to publish the
Prime Rate, then the holder hereof may in its reasonable discretion select some
other generally recognized comparable indicator of the national Prime Rate.

     6. Repayment.

          (I)  If the Commencement Date occurs, the Band shall, beginning on
               the 15th day of the month following such Commencement Date, repay
               the amount of principal and accrued interest outstanding
               hereunder as of such Commencement Date in equal monthly payments
               of principal and interest in an amount sufficient to amortize
               such principal and accrued interest over a sixty (60) month
               period at the Band Interest Rate, and shall thereafter continue
               to make payments in such amount on the 15th day of each
               succeeding month to and including the fifteenth day of the
               sixtieth month following such Commencement Date; provided that
               all remaining principal and interest shall in any event be due
               and payable on the fifteenth day of the sixtieth month following
               such Commencement Date.

          (II) If the Commencement Date does not occur, principal and interest
               shall be repayable to the extent and in the manner provided in
               the Development Agreement; provided that payments shall in any
               event be due and made only from the sources specified in Sections
               14.3 and 14.4 of the Development Agreement. If Gaming commences
               at a Subsequent Gaming Facility and payment is due under this
               Agreement in accordance with the Development Agreement, the Band
               shall, beginning on the 15th day of the month following such
               commencement date, make equal monthly payments to Lakes of
               principal and interest in an amount sufficient to amortize the
               principal amount outstanding as of such commencement date over a
               sixty (60) month period at the Variable Interest Rate, and shall
               thereafter continue to make such payments on the 15th day of each
               succeeding month to and including the fifteenth day of the
               sixtieth month following such commencement date, when all
               remaining principal and interest shall be due and payable. As of
               the Effective Date of a change in the Base Rate, Lakes shall
               adjust the monthly installments of principal and interest as of


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               the installment next following the Effective Date so that the
               then unpaid principal balance would be amortized in full at the
               revised Variable Interest Rate five years after such commencement
               of gaming. Lakes shall promptly notify the Band in writing of any
               changes in the Base Rate and in the installment payment due.

     7. Prepayment. This Line of Credit may be prepaid at any time without
penalty. This Note shall also be subject to prepayment as and when required
under the terms of any Transaction Documents.

     8. [intentionally omitted]

     9. Limited Recourse. The obligations of the Band under this Line of Credit
and any related awards, judgments or decrees shall be payable solely out of
undistributed or future Net Revenues of the Enterprise and shall be a Limited
Recourse obligation of the Band, with no recourse to tribal assets other than
the limited assets of the Band specified in the definition of Limited Recourse
and Section 14.3(a) of the Development Agreement

     10. Default; Acceleration. All outstanding principal together with accrued
interest shall become immediately due and payable in full, subject to the
limitations on recourse provided above, upon default in the payment of principal
or interest due under this Line of Credit if such default is not remedied within
thirty (30) days after receipt by the Band of written notice thereof as provided
in the Development Agreement.

     11. Band's Waiver of Sovereign Immunity and Consent to Suit. The Band
expressly waives its sovereign immunity from suit for the purpose of permitting
or compelling arbitration to enforce this Line of Credit as provided in Article
14 of the Development Agreement and consents to be sued in the United States
District Court for the Western District of Michigan - Southern Division, the
United States Court of Appeals for the Sixth Circuit, and the United States
Supreme Court for the purpose of compelling arbitration or enforcing any
arbitration award or judgment arising out of this Line of Credit. If the United
States District Court lacks jurisdiction, the Band consents to be sued in the
Michigan State Court system for the same limited purpose. The Band waives any
requirement of exhaustion of tribal remedies. Without in any way limiting the
generality of the foregoing, the Band expressly authorizes any governmental
authorities who have the right and duty under applicable law to take any action
authorized or ordered by any such court, and to take such action, including
without limitation, repossessing or foreclosing on any real property not in
trust, or otherwise giving effect to any judgment entered; provided, however,
that liability of the Band under any judgment shall always be Limited Recourse,
and in no instance shall any enforcement of any kind whatsoever be allowed
against any assets of the Band other than the limited assets of the Band
specified in the definition of Limited Recourse and Section 14.3(a) of the
Development Agreement. The Band appoints the Chairman of the Pokagon Council and
the Secretary of the Pokagon Council as its agents for service of all process
under or relating to the Agreements. The Band agrees that service in hand or by
certified mail, return receipt requested, shall be effective for all purposes
under or relating to the Agreements if served on such agents.


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     12. Arbitration. All disputes, controversies or claims arising out of or
relating to this Line of Credit shall be settled by binding arbitration as
provided in Article 14 of the Development Agreement.

     13. Business Purposes; Applicable Law. This Line of Credit evidences a loan
for business and commercial purposes and not for personal, household, family or
agricultural purposes, and shall be governed by the law of the State of Michigan
and, to the extent applicable, federal law.

     14. Notices. All notices under this Line of Credit shall be given in
accordance with Section 15.4 of the Development Agreement; except that copies of
draw requests need not be sent to attorneys.

     15. Defined Terms. Capitalized terms used herein shall have the same
meanings assigned to them in the Development Agreement, and, if not defined in
the Development Agreement, in the Management Agreement between the Band and
Lakes, as amended.

     16. Miscellaneous.

          a. Time is of the essence.

          b. The benefits and obligations of this Note shall inure to and be
          binding upon the parties hereto and their respective successors and
          assigns, provided that any succession or assignment is permitted under
          the Development Agreement.

          c. Waiver of any one default shall not cause or imply a waiver any
          subsequent default.

          d. This Agreement, together with documents listed in Section 15.17 of
          the Development Agreement, as each has been amended to date, sets
          forth the entire agreement between the parties hereto with respect to
          the subject matter hereof. All agreements, covenants, representations,
          and warranties, express or implied, oral or written, of the parties
          with respect to the subject matter hereof are contained herein and
          therein. This Agreement shall not be supplemented, amended or modified
          by any course of dealing, course of performance or uses of trade and
          may only be amended or modified by a written instrument duly executed
          by officers of both parties.

          e. This Agreement has been executed and delivered as a complete
          amendment and restatement in its entirety of that certain Non-Gaming
          Land Acquisition Line of Credit dated as of July 8, 1999 by and
          between the Band and Lakes Gaming, Inc., as assigned by Lakes Gaming,
          Inc. to and assumed by Lakes pursuant to the Assignment Agreement, as
          amended by First Amendment dated as of October 16, 2000.


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                                        THE POKAGON BAND OF POTAWATOMI INDIANS


                                        By: /s/ John Miller
                                            ------------------------------------
                                        Its: Council Chairman


                                        By: /s/ Dan Rapp
                                            ------------------------------------
                                        Its: Secretary


                                        GREAT LAKES GAMING OF MICHIGAN, LLC


                                        By: /s/ Timothy Cope
                                            ------------------------------------
                                            Timothy J. Cope
                                        Its: President


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                                    EXHIBIT A

                                  DRAW REQUEST

     The Pokagon Band of Potawatomi Indians (the "Band") requests that Great
Lakes Gaming of Michigan, LLC. ("Lakes") advance $_____________________ under
the Non-Gaming Acquisition Line of Credit (the "Line of Credit"). The Band
certifies that the amounts drawn under this Request will be used in accordance
with 3 of the Line of Credit and 8.5 of the Development Agreement, as per the
attached itemization.

     Advances should be made [pursuant to wire transfer instructions previously
given to Lakes] [as follows:______________________________________________].

Dated:___________________               THE POKAGON BAND OF POTAWATOMI INDIANS


                                        By:
                                            ------------------------------------
                                        Its: Council Chairman


                                        By:
                                            ------------------------------------
                                        Its: Secretary


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