FLORIDA GAMING CORP
SC 13D/A, 1996-03-08
NON-OPERATING ESTABLISHMENTS
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                SECURITIES AND EXCHANGE COMMISSION

                      Washington, D.C. 20549

                           SCHEDULE 13D

            Under the Securities Exchange Act of 1934
                        (Amendment No. 4)

                    FLORIDA GAMING CORPORATION
                         (Name of Issuer)


              COMMON STOCK, PAR VALUE $.10 PER SHARE
                  (Title of Class of Securities)


                           340689 10 8    
                          (CUSIP Number)


                         Roland M. Howell
                    Plaza Venetia; Suite 22A-B
                       555 N.E. 15th Street
                      Miami, Florida  33132
                          (305) 371-8080
          (Name, Address and Telephone Number of Person
        Authorized to Receive Notices and Communications)


                        February 27, 1996
             (Date of Event Which Requires Filing of
                         This Statement)

If the filing person has previously filed a statement on Schedule
13G to report the acquisition which is the subject of this Schedule
13D, and is filing this schedule because of Rule 13d-1(b)(3) or
(4), check the following box. /__/

Check the following box if a fee is being paid with this
statement. /__/                                 















CUSIP No. 340689 10 8           13D/A           Page 2 of 5 Pages

1   NAME OF REPORTING PERSON                Roland M. Howell
    SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON  ###-##-####

2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a)  X
                                                      (b)  
3   SEC USE ONLY

4   SOURCE OF FUNDS*                                    PF

5   CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
    PURSUANT TO ITEMS 2(d) or 2(e)                         

6   CITIZENSHIP OR PLACE OF ORGANIZATION                U.S.

                        7       SOLE VOTING POWER                10,000
NUMBER OF
SHARES                  8       SHARED VOTING POWER             156,000
BENEFICIALLY
OWNED BY EACH           9       SOLE DISPOSITIVE POWER           10,000
REPORTING
PERSON WITH             10      SHARED DISPOSITIVE POWER        156,000
                                        
11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
    Roland Howell beneficially owns 166,000 shares.
                                                       
12  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES
    CERTAIN SHARES*                                        

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)      5.1%
                                                       
14  TYPE OF REPORTING PERSON*                               IN
                                                       
    
                   * SEE INSTRUCTIONS BEFORE FILLING OUT

























CUSIP No. 340689 10 8           13D/A           Page 3 of 5 Pages

1   NAME OF REPORTING PERSON                Dorothy V. Howell
    SS. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON  ###-##-####

2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a)  X
                                                      (b)  
3   SEC USE ONLY

4   SOURCE OF FUNDS*                                    PF

5   CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
    PURSUANT TO ITEMS 2(d) or 2(e)                         

6   CITIZENSHIP OR PLACE OF ORGANIZATION                U.S.

                        7       SOLE VOTING POWER               145,000
NUMBER OF
SHARES                  8       SHARE VOTING POWER              156,000
BENEFICIALLY
OWNED BY EACH           9       SOLE DISPOSITIVE POWER          145,000
REPORTING
PERSON WITH             10      SHARED DISPOSITIVE POWER        156,000
                                        
11  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
    Dorothy V. Howell beneficially owns 301,000 shares.
                                                       
12  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES
    CERTAIN SHARES*                                        

13  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)    9.2%
                                                       
14  TYPE OF REPORTING PERSON*                             IN
                                                       


                   * SEE INSTRUCTIONS BEFORE FILLING OUT
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     



     Reference is hereby made to that certain Schedule 13D dated
October 7, 1993, as previously amended, (the "Schedule"), filed by
Roland M. Howell and Dorothy V. Howell, (collectively, the
"Howells") with respect to the common stock, par value $.10 per
share (the "Shares") of Florida Gaming Corporation, a Delaware
corporation (the "Issuer").  The Schedule is hereby amended to add
the following information to the items indicated.  Unless otherwise
indicated, defined terms have the same meaning as set forth in the
Schedule.

     Item 3.  Source and Amount of Funds or Other Consideration.

          The source of funds used in making the reported purchase
of Shares was personal cash of Mr. and Mrs. Howell.  The amount of
funds used to purchase the Shares reported in Item 5(c) below was
approximately $41,250.

     Item 4.  Purpose of Transaction.

          On April 28, 1995, Mr. Howell was appointed to the
Issuer's Board of Directors.

     Item 5.  Interest in Securities of the Issuer.

          (a)  The Howells beneficially own, jointly, 156,000
shares, Dorothy V. Howell owns, individually, 145,000 Shares, and
Roland M. Howell owns, individually, 10,000 Shares.  Roland M.
Howell disclaims beneficial ownership of the 145,000 Shares owned
individually by Dorothy V. Howell and Dorothy V. Howell disclaims
beneficial ownership of the 10,000 Shares owned individually by
Roland M. Howell.

          (b)  Roland M. Howell beneficially owns 166,000 Shares,
which represents 5.1% of the Issuer's outstanding Shares.  Roland
M. Howell has shared voting power and shared dispositive power with
respect to 156,000 Shares and sole voting and dispositive powers
with respect to 10,000 Shares.

               Dorothy V. Howell beneficially owns 301,000 Shares,
which represents 9.2% of the Issuer's outstanding Shares.  Dorothy
V. Howell has shared voting power and shared dispositive power with
respect to 156,000 Shares and sole voting  and dispositive powers
with respect to 145,000 Shares.

          (c)  Description of Transactions in the Class of Reported
Securities that were Effected During the Past Sixty Days:  The
following two transactions were the only transactions effected by
the Howells during the past sixty days.  On February 6, 1996, in an
open market transaction, the Howells jointly purchased 1,000 Shares
at a per Share price of $8.75.  On February 27, 1996, in a private
transaction, Roland Howell purchased 10,000 Shares at a per Share
price of $3.25.

         (d)  Not applicable.

         (e)  Not applicable.

    Items 7.  Material to be Filed as Exhibits.  

    Exhibit A -- Joint Acquisition Statement.

                            SIGNATURE

    After reasonable inquiry and to the best of my knowledge and
belief, I certify that the information set forth in this statement
is true, complete and correct.


  /S/ Dorothy V. Howell                /S/ Roland M. Howell               
Dorothy V. Howell                      Roland M. Howell


Date: March 8, 1996                    Date: March 8, 1996  
             

                    EXHIBIT A TO SCHEDULE 13D

                   JOINT ACQUISITION STATEMENT
                   PURSUANT TO RULE13d-1(f)(1)
                                       
    The undersigned acknowledge and agree that the foregoing
Amendment No. 4 to the statement on Schedule 13D is filed on behalf
of each of the undersigned and that all subsequent amendments to
the statement on Schedule 13D shall be filed on behalf of each of
the undersigned without the necessity of filing additional joint
acquisition statements.  The undersigned acknowledge that each
shall be responsible for the timely filing of such amendments, and
for the completeness and accuracy of the information concerning him
or her contained therein, but shall not be responsible for the
completeness or accuracy of the information concerning the other,
except to the extent that he or she knows or has reason to believe
that such information is inaccurate.

                                        /S/ Roland M. Howell              
                                        Roland M. Howell

                                        Date: March 8, 1996                 
   

                                        /S/ Dorothy V. Howell             
                                        Dorothy V. Howell

                                        Date: March 8, 1996                 
    



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