The Revel casino and resort in Atlantic City is making more labor changes since exiting bankruptcy in March as it attempts to cut costs.

The $2.4 billion Revel, which opened in May of last year, is laying off another 115 workers as it continues to lose money.

Now Atlantic City's only non-union casino, a Revel representative called the layoffs "seasonal," but the staff being let go were all permanent employees, confirmed a spokesman.

"This was not a decision we take lightly as we value each of our professionals and their dedication to Revel’s success," said Jeff Hartmann, Revel's interim CEO, in a statement.

Meanwhile, the casino workers union is criticizing Revel for relying more on part-time employees since exiting bankruptcy in March.

In a letter to state elected officials and regulators, Local 54 presented numbers showing that before bankruptcy, Revel already had a higher percentage of part-timers than the industry average in Atlantic City. Now the resort employs two and a half times that.

A spokesman for Revel said the company does not comment on labor issues.

"The state of New Jersey is a stakeholder in this, and Revel should be doing better," said union member Ben Begleiter.

In its letter, the union argues that because Revel has received promises of large tax breaks from the state, "We do not believe an increased reliance on part-time workers, which is clearly at odds with the rest of the industry, is the appropriate way for Revel to repay New Jersey’s aid."

Addressees mostly declined to weigh in, including the New Jersey Division of Gaming Enforcement, which said its director had not received it. The New Jersey Economic Development Authority could not be reached for comment.