Brent Roberts has just won this tournament, defeating Phillip Reed in heads-up play to claim his first WSOP Circuit title, as well as $280,940 in prize money, a WSOPC ring and the $10,000 entry into the WSOP Main Event next summer! 

In the climactic hand, Reed opened for $90,000 on the button and Roberts made the call. The flop came K 9 8 and Roberts checked to Reed, who bet $120,000. Roberts raised to $340,000 and after a moment of thought, Reed moved all-in over the top.

Roberts called with the bigger stack and the better hand, turning up 9 8 for two pair against Reed's Q J for the gutshot straight draw. The turn was the 2 and the river the 5 and Reed can't get there. He's out in second place, taking $147,407 while Roberts is crowned the champion!

Congratulations to both finalists and to the good people at Harrah's Atlantic City for making it all happen. Happy holidays!

Somebody just busted out a calculator and the deal (reportedly an even chop with Phillip Reed taking the ring and the WSOP buy-in) has been canceled. The game is on once more in Atlantic City.

Kyle Bowker limps his button and the action folds to Phillip Reed, who checks in the big blind. The flop comes T 7 4 and Reed checks to Bowker, who bets out $50,000. Reed moves all-in over the top and Bowker calls off his last $400,000 or so, holding J T for top pair.

Reed, the crafty devil, has flopped the flush with 5 3 and Bowker needs help to stay alive. The turn is the 8 and the river the K, however, and help is not forthcoming. Bowker is out in third place and will take home $86,710 for his time.

Heads-up play is now under way between Phillip Reed and Brent Roberts. Stay tuned for updated chip counts - oh wait, our nonsmoking competitors are now on a quick "cigarette break."

Phillip Reed raises to $85,000 and Kyle Bowker makes it $220,000 to go from the small blind. Brent Roberts folds in the big blind and Reed moves all-in over the top. Bowker lays it down and Reed takes a tidy pot with only a modicum of effort.

Brent Roberts raises to $75,000 on the button and Kyle Bowker makes the call in the big blind. The flop comes K 5 2 and Bowker check-calls an $85,000 wager from Roberts. The turn is the 7 and both players check. The river is the 9 and Bowker checks again. Roberts bets $195,000 and Bowker makes the call, only to muck when Roberts shows 9 7 for runner-runner two pair.

The break is over and the cards are back in the air with three players remaining at the final table of the WSOPC Harrah's Atlantic City tournament. Check our new, updated chip counts and follow along for the thrilling conclusion!

The second level of the day has come to an end with only three players remaining in the hunt for that $280k+ first prize. We'll take a quick level break and then return to action in about 15 minutes - or it's free!

Robert McLaughlin and Kyle Bowker see a flop come T 6 4 and McLaughlin leads out for $45,000. Bowker makes the call and the turn is the 9, prompting a check from McLaughlin and a $70,000 wager from Bowker. McLaughlin opts to smooth-call and the river is the Q.

Now McLaughlin bets out $120,000 and sees Bowker move all-in over the top. McLaughlin quickly calls for his tournament life, showing J J for the jack-high flush. Bowker, however, has A 5 for the ace-high flush, and McLaughlin is out in fourth place. He'll take $69,368 for his time.

Brent Roberts, who has had his foot on the gas for the last half-hour or so, raises yet again and this time sees Robert McLaughlin add $220,000 more to the wager with a three-bet all-in. Action folds back to Roberts, who thinks for a minute or two before making the call.

It's a good call. Roberts has A 7 and McLaughlin - the liar! - has 7 3. There's a reason they call it poker, though, as the board comes 9 8 3 K 2 to give McLaughlin the flopped pair of threes and double him through Roberts to keep action four-handed.

Robert McLaughlin raises to $55,000 on the button and Kyle Bowker reraises to $160,000 in the small blind. Brent Roberts thinks for a few minutes before folding out, and McLaughlin makes the call.

The flop comes Q-Q-3 and Bowker leads out with a bet. McLaughlin thinks for a moment before laying it down and Bowker shows 8 2 as he rakes the pot.