July 9, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
This letter is to inform you that the Board of Directors of Union Plaza
Hotel & Casino, Inc. have voted to change the principal accounting firm
of the Company. On May 21, 1999, during the regularly scheduled Board
of Directors meeting, the accounting firm of Conway, Stuart and Woodbury
was elected to replace Gary V. Campbell, LTD. as the Company's principal
accounting firm. This change becomes effective immediately.
The principal accountant's report on the financial statements for fiscal
years 1997 and 1998 and the 1999 interim period did not contain any
adverse opinions on the Company's accounting principles or financial
reporting.
There have been no disagreements with the former accountant during the
past two fiscal years and for the first five months of 1999 on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure.
Should you have any questions about this notification, please do not
hesitate to call me at (702)-386-2340.
Sincerely,
/s/Larry Dolesh
Larry Dolesh
Vice President of Finance
