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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): June 14, 1999
American Gaming & Entertainment, Ltd.
_______________________________________________________________________
(Exact Name of Registrant as Specified in Charter)
Delaware
_______________________________________________________________________
(State or Other Jurisdiction of
Incorporation or Organization)
0-19049 74-2504501
_______________________________________________________________________
(Commission (IRS Employer
File Number) Identification No.)
One Woodland Avenue, Paramus, New Jersey 07652
_______________________________________________________________________
(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (609) 822-8505
_______________
Not Applicable
_______________________________________________________________________
(Former Name, Address and Former Fiscal Year,
if Changed Since Last Report)
1 of 5
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American Gaming & Entertainment, Ltd.
SEC Form 8-K
Item 4. Changes in Registrant's Certifying Accountant
This Current Report on Form 8-K/A amends the Current Report on Form 8-K
dated June 14, 1999 filed with the Securities and Exchange Commission
on June 21, 1999 to include as an exhibit to the Current Report on Form
8-K a letter from Deloitte & Touche LLP, the Company's former
independent public accountants, addressed to the Securities and
Exchange Commission, stating that Deloitte & Touche LLP agrees with the
Company's statements in the Current Report on Form 8-K. Such letter is
attached as Exhibit 1 to this Form 8-K/A.
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Item 7. Financial Statements and Exhibits
(a) Exhibits
Exhibit Number Description
_______________ ___________
1 Letter dated June 30, 1999 from Deloitte & Touche
LLP to the Securities and Exchange Commission.
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 hereunto duly authorized.
American Gaming & Entertainment, Ltd.
_____________________________________
(Registrant)
DATE: July 6, 1999
By: J. DOUGLAS WELLINGTON
__________________________
J. Douglas Wellington
President and Chief Executive
Officer and Principal
Accounting Officer
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EXHIBIT INDEX
Exhibit Number Description Page
______________ ___________ ____
1 Letter dated June 30, 1999 from
Deloitte & Touche LLP to the
Securities and Exchange Commission. 5
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EXHIBIT 1
Deloitte & Touche LLP Telephone:(215) 246-2300
Twenty-Fourth Floor Facsimile:(215) 569-2441
1700 Market Street
Philadelphia, Pennsylvania 19103 -3984
June 30, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K
of American Gaming & Entertainment, Ltd. dated June 14, 1999.
Yours truly,
DELOITTE & TOUCHE LLP
