Heads Up Begins
Play is underway

Fred Goldberg Wins Event #40
No Limit. Fred Goldberg limps on the button and Rene Mouritsen checks.  The flop comes J84, Mouritsen bets $40,000 and Goldberg makes it $140,000.  Mouritsen moves all in, and Goldberg insta-calls.  Mouritsen turns over 52 for the flush, but he is crushed by Goldberg's higher flush with 107.  The next two cards come 5K and Rene Mouritsen takes second place for $125,895.  Fred Goldberg wins event #40, $204,935 and a gold WSOP bracelet.

Huge Hand, Kevin Marcotte Eliminated 5th ($39,289)
No Limit. In the biggest hand of the tournament, Scott Bohlman raises to $50,000, Kevin Marcotte reraises all in for $130,000 and Rene Mouritsen goes all in over the top for $355,000.  Bohlman, facing a raise and reraise elects to make the call and tables QQ. Mouritsen shows AK and Marcotte is in trouble with AQ.  The board comes K10976, eliminating Marcotte, doubling Mouritsen, and knocking Bohlman down to $60,000.

Scott Bohlman Eliminated 4th ($54,498)
Bohlman raises all in for $90,000 from under the gun and is called by Rene Mouritsen.  Bohlman tables K10 but is dominated by Mouritsen's AK.  The board comes 99465, Bohlman gets no help and is sent home in 4th place for a $54,498 payday.

Christoph Niesert Eliminated 3rd ($82,804)g
Fred Goldberg limps and Niesert moves all in.  Goldberg insta-calls and shows AJ, but is slightly behind Niesert's 99.  The board comes A4477, Goldberg's pair of aces are good, and he takes down the pot.  Niesert day is finished and he takes home $82,804.

Heads Up
We have reached heads up play here are the chip counts:

Fred Goldberg -- $940,000
Rene Mouritsen -- $925,000

Blinds Raised
The blinds have been raised to $15,000-$30,000 in limit hold'em.

Michael Craig Eliminated 7th ($22,850)
Limit Hold'em.  Christoph Niesert raises and Muchael Craig reraises all in for $17,000 more.  Niesert tables AQ and has Craig's A8 dominated.  The board comes K53J6, eliminating Craig in 7th place for a $22,850 payout.

Joe Brandenburg Eliminated 6th ($30,418)
Joe Brandenburg raises from the small blind, and is reraised all in by Fred Goldberg.  Brandenburg makes the call with 87 and is ahead of Goldberg's 43.  The door card is the 4 and the rest of the flop is 55.  Goldberg takes the lead and holds it when the turn and river bring 10A.  Brandenburg is sent home in 6th place for a $30,418 payday.

Play Begins
Play is underway the level is $6,000-$12,000 NLHE

Karlo Lopez Eliminated 9th ($12,271)
On the first hand of play, Lopez moves all in for his last $60,000 with AQ and is called by Michael Craig from the small blind with JJ.  Lopez couldn't ask for anything more on the Q87 flop, giving him top pair and the nut flush draw.  However the turn brought the J giving the lead back to Craig.  The river bricked sending Lopez home in 9th place for a $12,271 payday.

Reza Zand Eliminated 8th ($16,926)
Zand raises o $40,000 and is reraised by Kevin Marcotte .  Zand gets it all in, and shows down KJ but is behind Zand's A5.  The board comes 1088210, Zand gets no help and is eliminated in eight place.