GOLD RIVER HOTEL & CASINO CORP
15-12G, 1997-10-14
MISCELLANEOUS AMUSEMENT & RECREATION
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                          UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                             FORM 15

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            0-20326                 

              Gold River Hotel & Casino Corporation.                  
      (Exact name of registrant as specified in its charter)

    2800 West Sahara, Suite 4-B, Las Vegas, Nevada 89102; (702) 362-0040   
 (Address, including zip code, and telephone number, including area code of
 registrant's principal executive offices)

         Series A Common Stock and Series B Common Stock              
     (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)     (x)         Rule 12h-3(b)(1)(i)   ( )
          Rule 12g-4(a)(1)(ii)    ( )         Rule 12h-3(b)(1)(ii)  ( )
          Rule 12g-4(a)(2)(i)     ( )         Rule 12h-3(b)(2)(i)   ( )
          Rule 12g-4(a)(2)(ii)    ( )         Rule 12h-3(b)(2)(ii)  ( )
                                              Rule 15d-6            ( )

  Approximate number of holders of record as of the certification or
notice date:                none      

  Pursuant to the requirements of the Securities Exchange Act of 1934
Gold River Hotel & Casino Corporation has caused this certification/notice
to be signed on its behalf by the undersigned duly authorized person.

Date:  October 14, 1997                  By: _________________________ 
                                             Allen E. Paulson  
                                             President 

Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934. 
The registrant shall file with the Commission three copies of Form 15, one
of which shall be manually signed.  It may be signed by an officer of the
registrant, by counsel or by any other duly authorized person.  The name
and title of the person signing the form shall be typed or printed under
the signature.




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