U. S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
(Check One):
[ ]Form 10-K [ ] Form 11-K [ ] Form 20-F [x] Form 10-Q
[ ] Form N-SAR
For Period Ended: June 30, 1996
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended: Not Applicable
Read Attached Instruction Sheet Before Preparing Form. Please
Print or Type.
Nothing in this Form shall be construed to imply that the
Commission has verified any information contained herein.
If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:
Not Applicable.
PART I - REGISTRANT INFORMATION
Full Name of Registrant Dunes Hotels and Casinos Inc.
Former Name if Applicable Not Applicable
Address of Principal Executive 4045 South Spencer Street
Office (Street and Number) Suite 206
Las Vegas, Nevada 89119
City, State and Zip Code
PART II - RULES 12b-25(b) AND (c)
If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to
Rule 12b-25(b), the following should be completed. (Check box
if appropriate)
[x] (a) The reasons described in reasonable detail in Part III
of this form could not be eliminated without unreasonable effort
or expense;
[x] (b) The subject annual report or semi-annual report,
transition report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or
portion thereof will be filed on or before the fifteenth calendar
day following the prescribed due date; or the subject quarterly
report or transition report on Form 10-Q, or portion thereof will
be filed on or before the fifth calendar day following the
prescribed due date; and [Amended in Release No. 34-26589,
effective April 12, 1989, 54 F.R. 10306].
[ ] (c) The accountant's statement or other exhibit required by
Rule 12b-25(c) has been attached if applicable.
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PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-K
and Form 10-KSB, 20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the
transition report or portion thereof could not be filed within
the prescribed period. [Amended in Release No. 34-26589,
effective April 12, 1989, 54 F.R. 10306; and Release No. 34-
30968, effective August 13, 1992, 57 F.R. 36442.]
Last minute changes to the Form 10-Q caused an unanticipated
delay. Registrant anticipates filing the Form 10-Q
immediately following the filing of this Form 12b-25.
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to
this notification
James Dale (916) 753-5695
(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or
15(d) of the Securities Exchange Act of 1934 or Section 30
of the Investment Company Act of 1940 during the preceding
12 months (or for such shorter) period that the registrant
was required to file such reports) been filed? If answer is
no, identify report(s).
[x] Yes [ ] No
(3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal
year will be reflected by the earnings statements to be
included in the subject report or portion thereof?
[ ] Yes [x] No
If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be made.
Dunes Hotels and Casinos Inc.
(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.
Date: August 15, 1996 By: /s/ James Dale
James Dale, Secretary
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