LMHOST not working

i have setup an LMHOST.SAM file on two servers (i will be ultimately adding more servers). Enabled LMHOST lookup in the WINS tab, Imported the LMHOST file on both servers and i still cannot get a Trust Relationship established.

I even added the #PRE comment.

Here is a sample of the LMHOST entry:
2nn.nnn.nnn.144 domain1 #PRE
2nn.nnn.nnn.142 domain2 #PRE

what am i missing?