Harrah's Entertainment Inc. listed shares Thursday with the Securities and Exchange Commission on part of an investor who lately arrived at an agreement to obtain close to 10% of the gambling company.

The SEC form used to register those shares, called an S-1, is the same one used as the first step toward an initial public offering, or IPO. Based on the S-1 filing Thursday, The Wall Street Journal erroneously reported that Harrah's was planning an IPO.

Under a deal that gave the casino operator a $557 million cash infusion, Harrah's said Paulson's 9.9 percent stake, acquired in exchange for debt, will be registered so that the billionaire can receive registered, common voting stock, Harrah's said in June.

The SEC form used to register those shares, called an S-1, is the same one used as the first step toward an initial public offering, or IPO. Based on the S-1 filing Thursday, The Wall Street Journal erroneously reported that Harrah's was planning an IPO.

Harrah's this month posted a second quarter loss of $274 million as the U.S. casino industry battles a rocky domestic economy, dwindling attendance and a surplus of hotel rooms, particularly in Las Vegas, where the company owns and operates Caesar's Palace and Paris.