SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1 TO FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) April 29, 1994
MIRAGE RESORTS, INCORPORATED
___________________________________________________________________________
(Exact name of Registrant as specified in its charter)
Nevada 1-6697 88-0058016
__________________________ _____________ ____________________
(State or other juris- (Commission (IRS Employer
diction of incorporation) File Number) Identification No.)
3400 Las Vegas Boulevard South, Las Vegas, Nevada 89109
____________________________________________________________________________
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (702) 791-7111
____________________________________________________________________________
(Former name or former address, if changed since last report)
<PAGE>
Item 7. Financial Statements and Exhibits.
__________________________________
(c) Exhibits.
_________
16. Letter from Coopers & Lybrand re change in
certifying accountant.
2
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this amendment to be
signed on its behalf by the undersigned, thereunto duly authorized.
MIRAGE RESORTS, INCORPORATED
(Registrant)
Date: May 23 , 1994 By: DANIEL R. LEE
___________________________________
Senior Vice President-Finance and
Development, Chief Financial
Officer and Treasurer
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COOPERS certified public accountants 350 South Grand Avenue telephone (213) 356-6000
& LYBRAND Post Office Box 17919 facsimile (213) 356-6363
Los Angeles, Ca 90071-3405
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May 19, 1994
Securities and Exchange Commission
450 - 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Mirage Resorts, Incorporated
(copy attached), which we understand was filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated April 29, 1994. We do not agree
with the statements concerning our Firm in such Form 8-K.
Disagreements with the Company relating to matters that would
have led to reference thereto in our report on the financial
statements for the year ended December 31, 1993, if such matters
had not been resolved to our satisfaction follow:
Coopers & Lybrand and Company management had a disagreement
concerning the need to contact the staff of the Securities and
Exchange Commission (SEC) in order to ensure that its
accounting treatment for preopening costs was not in violation
of guidance previously provided to the Company by the staff.
On April 1, 1994, prior to filing its Form 10-K, the Company,
at our insistence, contacted the SEC staff. This resulted in
acceptance of the Company's proposed treatment. As such, the
disagreement was resolved to Coopers & Lybrand's satisfaction.
This matter was discussed with the Company's Audit Committee.
Very truly yours,
COOPERS & LYBRAND
Coopers & Lybrand
Coopers & Lybrand is a member firm of Coopers & Lybrand
(International)
EXHIBIT 16
<PAGE>
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) April 29, 1994
MIRAGE RESORTS, INCORPORATED
_____________________________________________________________________________
(Exact name of Registrant as specified in its charter)
Nevada 1-6697 88-0058016
__________________________ _____________ ____________________
State or other juris- (Commission (IRS Employer
diction of incorporation) File Number) Identification No.)
3400 Las Vegas Boulevard South, Las Vegas, Nevada 89109
_____________________________________________________________________________
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (702) 791-7111
_____________________________________________________________________________
(Former name or former address, if changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
______________________________________________
On April 29, 1994, the Registrant dismissed its former
independent accountants, Coopers & Lybrand ("C&L"), and
replaced it with Arthur Andersen & Co. ("AA"). The
decision to change independent accountants was made
following a review of competitive proposals submitted by
C&L, AA and other major public accounting firms, and was
approved by the Audit Committee of the Registrant's Board
of Directors.
C&L's reports on the Registrant's consolidated financial
statements for 1992 and 1993 did not contain an adverse
opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or
accounting principles. During 1992 and 1993 and the
period from January 1, 1994 through April 29, 1994, there
were no disagreements between the Registrant and C&L on
any matter of accounting principles or practices,
financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of C&L, would have caused C&L to make a
reference to the subject matter of the disagreement in
connection with its reports.
The Registrant has provided C&L with a copy of the
disclosures contained in this Form 8-K and has requested
that C&L furnish the Registrant with a letter addressed
to the Securities and Exchange Commission stating whether
C&L agrees with the statements made by the Registrant in
this Form 8-K and, if not, stating the respects in which
it does not agree. Upon receipt of such letter, the
Registrant will file such letter as an exhibit by
amendment to this Form 8-K.
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<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.
MIRAGE RESORTS, INCORPORATED
(Registrant)
Date: May 5, 1994 By: DANIEL R. LEE
_________________________________
Senior Vice President-Finance and
Development, Chief Financial
Officer and Treasurer
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