GAYLORD ENTERTAINMENT CO
15-12B, 1997-10-01
TELEVISION BROADCASTING STATIONS
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                     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 Section 13 and 15(d) of the Securities
                           Exchange Act of 1934.


                       Commission File Number 1-10881

                       GAYLORD ENTERTAINMENT COMPANY

           ------------------------------------------------------
           (Exact name of registrant as specified in its charter)

                             One Gaylord Drive
                         Nashville, Tennessee 37214
                               (615) 316-6000

       -------------------------------------------------------------
       (Address, including zip code, and telephone number, including
          area code, of registrant's principal executive offices)

               Class A Common Stock, Par Value $.01 per share

          --------------------------------------------------------
          (Title of each class of Securities covered by this Form)


        -----------------------------------------------------------
        (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: 1.

Pursuant to the requirements of the Securities Exchange Act of 1934 Gaylord
Entertainment Company has caused this certification/notice to be signed on
its behalf by the undersigned duly authorized person.


Date: October 1, 1997
                           By: /s/ Fredric G. Reynold
                             --------------------------
                             Name:  Fredric G. Reynolds
                             Title: President


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