P I RESORTS LTD
15-15D, 1995-03-24
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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 33-50733  
           

                                 P.I. RESORTS LIMITED                       
                   (Exact name of registrant as specified in its charter)

                1133 Boardwalk, Atlantic City, N.J. 08401    (609) 344-6000 
             (Address, including zip code, and telephone number, including
                 area code, of registrant's principal executive offices)    


                                    Ordinary Shares                         
               (Title of each class of securities covered by this Form)

                                        N/A                                 
          (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)(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           [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 P.I. Resorts Limited has caused this certification/notice
          to be signed on its behalf by the undersigned duly authorized
          person.


          Date:      March 24, 1995          By:   /s/ Matthew B. Kearney   
                                                   Matthew B. Kearney
                                                   Vice President-Finance


          SEC 2069(8-93)<PAGE>


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