The complimentary tickets will be distributed on a first-come, first-serve basis on September 27, 28 and 29 at the EFX Theatre box office. Fans must present a Las Vegas hotel room key and an out-of-state driver’s license, or a Nevada driver’s license to receive tickets.

“I talked to some friends in Las Vegas and they said the town is pretty empty,” Leno told The Associated Press September 25. “Las Vegas has been good to me and I wanted to give something back. I thought it would be fun to do.”

Leno announced his plans during the September 24 taping of “The Tonight Show,” saying it was a gesture to help boost business on the Las Vegas Strip, where visitor numbers have dropped since September 11 terrorist attacks in New York, Washington D.C. and Pennsylvania.

Leno said he was prompted to do the free show after hundreds of Strip employees lost their jobs when hotel occupancies plummeted after the attacks.

“All I ask is that you tip your waiters and waitresses,” Leno said. “We have to turn this situation around.”

Leno will perform at 10 p.m. in the 1,700-seat EFX Theatre. The performance is open only to Las Vegas residents and MGM Grand guests.

“It’s a big showroom at MGM,” Leno said. “It will bring in a few thousand people because it’s free. When times are good you take your money and when they are bad you give it back.”

This isn’t the first time Leno has given back to his fans with a free performance.

“We’ve done this before in Chicago when there was a city employee strike,” he said. “We did free shows for all city workers on strike to give them a break and come have a laugh.”