SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): October
20, 1997
ROYAL CASINO GROUP INC.
(Exact name of registrant as specified in its charter)
UTAH 0-10315 95-4091368
(State or other (Commission (I.R.S.
Employer
jurisdiction of File Number)
Identification #)
incorporation)
152 Sherman St., Deadwood, South Dakota 57732
Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (605)
578-1299
Total number of sequentially numbered pages : 4
Exhibit index page number: 3
ITEM 4 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On August 8, 1997 Royal Casino Group Inc. dismissed Arthur
Ander-
sen, L.L.P. as its independent accountants.
(ii) The report of Arthur Andersen, L.L.P. on the financial
statements
for the past fiscal year ended July 31, 1996 contained no adverse
opinion or disclaimer of opinion, and were not qualified or
modif-
ied as to uncertainty, audit scope or accounting principle.
(iii) The Registrant's Board of Directors participated in and
approved
the decision to change independent accountants.
(iv) In connection with its audit for the period indicated at
(a)(ii)
above, there have been no disagreements with Arthur Andersen,
L.L.P. on any matter of accounting principles or practices,
finan-
cial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of
Arthur Andersen L.L.P. would have caused them to make reference
thereto in their report on the financial statements for such
year.
(v) During the period there have been no reportable events [as
defined
in Regulation S-K Item 304(a)(1)(v)].
(vi Arthur Andersen, L.L.P. has furnished the Registrant with
a letter
addressed to the SEC stating that it agrees with the above
state-
ments. A copy of this letter was included as an exhibit
to our
Form 8-K Report of August 8, 1997.
(b) New Independent accountants
(i) The Registrant engaged Singer Lewak Greenbaum & Goldstein
L.L.P.as
its new independent accountants as of October 20, 1997. During
the two most recent periods and through October 20, 1997, the
Registrant has not consulted with Singer Lewak Greenbaum &
Goldstein L.L.P. on items which (1) were or should have been
subject to SAS50 or (2)concerned the subject matter of a
disagree-
ment or reportable event with the former auditor [as described in
Regulation S-K Item 304(a)(2)].
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ITEM 5 OTHER EVENTS
None
ITEM 7 FINANCIAL STATEMENTS & EXHIBITS
(c) Exhibits
None
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SIGNATURES
Pursuant to the requirements of the securities and exchange act
of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.
Royal Casino Group
Inc.
By: /s/ Jon F. Elliott
Jon F. Elliott, President/CEO
Date: October 21, 1997
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EXHIBIT 1
Arthur Andersen LLP
August 8, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street Northwest
Washington, DC 20549
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K
of Royal Casino Group Inc. dated August 8, 1997.
Sincerely,
Arthur Andersen LLP
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