GLOBAL CASINOS INC
8-K/A, 1996-06-10
AMUSEMENT & RECREATION SERVICES
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                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549


                                  FORM 8-K/A

                                CURRENT REPORT


                      Pursuant to Section 13 or 15(d) of 
                      The Securities Exchange Act of 1934




        Date of Report (Date of earliest event reported):  May 29, 1996




                             GLOBAL CASINOS, INC.
                             ---------------------
            (Exact name of registrant as specified in its charter)



         Utah                          0-15415                  87-0340206 
- ------------------------          ----------------        -------------------
(State or other juris-            (Commission file            (IRS Employer 
diction or incorporation               number)            Identification No.)
or organization)    



          1777 South Harrison Street, Skydeck, Denver, Colorado 80210
          -----------------------------------------------------------
        (Address of principal executive offices)            (Zip Code)



      Registrant's telephone number, including area code:  (303) 756-3777
      -------------------------------------------------------------------



         ------------------------------------------------------------
         (Former name or former address, if changed since last report)
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ITEM 4:  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     (a)  On May 29, 1996, the client-auditor relationship between the Company
and its principal accountants, Ernst & Young LLP, ceased.  The cessation of the
relationship was effective May 29, 1996.  At a meeting held on May 29, 1996,
the Board of Directors of the Company approved the engagement of Gelfond
Hochstadt Pangburn & Co. as its independent auditors to replace Ernst & Young
LLP who resigned as auditors of the Company effective May 29, 1996.  The audit
committee of the Board of Directors approved the change on May 29, 1996.  The
reports of Ernst & Young LLP related to the consolidated financial statements
of the Company for the fiscal years ended June 30, 1994 and 1995 contain a
going concern modification.  With the exception of the foregoing, the reports
of Ernst & Young LLP related to the consolidated financial statements of the
Company for the fiscal years ended June 30, 1994 and 1995, did not contain any
adverse opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.  In connection with the
audits of the Company's financial statements for each of the fiscal years ended
June 30, 1994 and 1995, and for the period from July 1, 1995 through May 29,
1996, there were no disagreements with Ernst & Young LLP on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which, if not resolved to the satisfaction of Ernst &
Young LLP, would have caused Ernst & Young LLP to make reference to the matter
in their report.

          The Company has requested Ernst & Young LLP to furnish it a letter
addressed to the Commission stating whether it agrees with the above
statements.  A copy of that letter dated June 10, 1996, is filed as Exhibit
No. 18 to this Form 8-K.


ITEM 7:  EXHIBITS

     Exhibit No. 

        18.0   Pursuant to Item 304(a)(3) of Regulation S-B, Section
               228.304(a)(3) of the Regulations under the Securities Exchange
               Act of 1934, as amended, the Registrant furnishes herewith the
               letter of Ernst & Young LLP, former accountants to the Company,
               dated June 10, 1996.  
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                                   SIGNATURE

     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 hereunto duly authorized.


                              GLOBAL CASINOS, INC.



Date:     06/10/96            By:    /s/ Stephen G. Calandrella   
      ---------------              -----------------------------------------
                                   Stephen G. Calandrella, Interim President






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June 10, 1996



Securities and Exchange Commission
Chief Financial Officer
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read Item 4 of Form 8-K dated May 29, 1996, of Global Casinos, Inc. and
are in agreement with the statements contained in paragraph (a) on page 2
therein.  We have no basis to agree or disagree with other statements of the
registrant contained therein.


                              ERNST & YOUNG LLP





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