<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
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 27, 1996
HARVEYS CASINO RESORTS
- -----------------------
(Exact name of registrant as specified in its charter)
NEVADA 1-2802
- ---------------------------- ------------------------
(State or other jurisdiction (Commission file number)
of incorporation)
88-0066882
IRS Employer Identification Number)
HIGHWAY 50 & STATELINE AVENUE, P.O.BOX 128, LAKE TAHOE, NEVADA
(Address of principal executive offices)
89449 (Zip Code)
Registrant's telephone number, including area code (702) 588-2411
---------------
(Former name or former address, if changed since last report)
<PAGE>
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
On June 27, 1996, Grant Thornton LLP, who had previously been
engaged as the principal accountant to audit the financial statements of Harveys
Casino Resorts ( the Registrant') was dismissed as the Registrant's certifying
accountant.
Grant Thornton LLP's reports on the financial statements of the Registrant for
each of the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, nor were the opinions qualified or modified as to
uncertainty, audit scope, or accounting principles.
The decision to change accountants was recommended by the Audit Committee of the
Board of Directors of the Registrant and was approved by the Registrant's Board
of Directors.
During the Registrant's most recent two fiscal years and the
subsequent interim
period preceding the change in accountants there have been no
disagreements with
Grant Thornton LLP on any matter of accounting principles or
practices,
financial statement disclosure, or auditing scope or procedure,
which
disagreement, if not resolved to the satisfaction of Grant
Thornton LLP would
have caused them to make reference to the subject matter of the
disagreement in
connection with their report.
During the Registrant's most recent two fiscal years and the
subsequent interim
period preceding the change in accountants there have been no
reportable
events' as listed in paragraph (a) (1) (v) of Item 304 of
Regulation S-K.
On June 27, 1996, Deloitte & Touche LLP was selected as the
principal accountant
to audit the Registrant's financial statements.
<PAGE>
<PAGE>
EXHIBITS
The following exhibit is filed as part of this report:
EXHIBIT NUMBER EXHIBIT DESCRIPTION SEQUENTIAL PAGE
NUMBER
16.1 Grant Thornton LLP's letter regarding
change in certifying accountant
<PAGE>
<PAGE>
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.
HARVEYS CASINO RESORTS
June 27,1996 /S/ CHARLES W. SCHARER
------------------------
Charles W. Scharer
President & Chief Executive Officer
<PAGE>
GRANT THORNTON LLP
Accountant and Management Consultants
350 South Center
P. O. Box 30
Reno, Nevada 89504-0030
July 1, 1996
Securities and Exchange Commission
Washington, D. C. 20549
RE: Harveys Casino Resorts
File No. 1-2802
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Harveys Casino Resorts
dated June 27,
1996, and agree with the statements contained therein.
Very truly yours,
GRANT THORNTON LLP
