Business Wire -- Empire Resorts, Inc. (NASDAQ:NYNY) announced today that its audited financial statements for the fiscal year ended December 31, 2008, which were included in the Company's recently filed Annual Report on Form 10-K, contained a "going concern" explanatory paragraph in the unqualified audit opinion received from its independent registered public accounting firm, Friedman LLP. The Company's ability to continue as a going concern is discussed in more detail in the financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2008.