FORM 15
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Certification and Notice of Termination of Registration
under Section 12(g) of the Securities Exchange Act of 1934
or Suspension of Duty to File Reports Under Sections 13 and
15(d) of the Securities Exchange Act of 1934.
Commission File Number 1-11324
GNS FINANCE CORP.
THE MIRAGE CASINO-HOTEL
(Exact name of each registrant as specified in its charter)
3400 Las Vegas Boulevard South, Las Vegas, Nevada 89109
(702) 791-7111
(Address, including zip code, and telephone number,
including area code, of registrants' principal executive
offices)
9-1/4% Series B Senior Subordinated Notes Due March 15, 2003
Zero Coupon First Mortgage Notes Due March 15, 1998
_____________________________________________________________
(Title of each class of securities covered by this Form)
None
____
(Titles of all other classes of securities for which a duty
to file reports under Section 13(a) or 15(d) remains)
Please place an X in the box(es) to designate the appropriate
rule provision(s) relied upon to terminate or suspend the duty to
file reports:
Rule 12g-4(a)(1)(i) [ ] Rule 12h-3(b)(1)(ii) [ ]
Rule 12g-4(a)(1)(ii) [ ] Rule 12h-3(b)(2)(i) [ ]
Rule 12g-4(a)(2)(i) [ ] Rule 12h-3(b)(2)(ii) [ ]
Rule 12g-4(a)(2)(ii) [ ] Rule 15d-6 [ ]
Rule 12h-3(b)(1)(i) [x]
Approximate number of holders of record as of the
certification or notice date:
None of either class
____________________
Pursuant to the requirements of the Securities Exchange
Act of 1934, GNS FINANCE CORP. and THE MIRAGE CASINO-HOTEL
have caused this certification/notice to be signed on their
behalf by the undersigned duly authorized person.
Date: March 30, 1998 By: /s/ PETER C. WALSH
Peter C. Walsh
Assistant General Counsel
