MERIDIAN SPORTS INC
15-12G, 1999-02-11
SHIP & BOAT BUILDING & REPAIRING
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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 ON DUTY TO FILE
 REPORTS UNDER SECTIONS 13 AND 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934. 
  
                                            COMMISSION FILE NUMBER: 0-24534 
  

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

                625 MADISON AVENUE, NEW YORK, NEW YORK 10022 
  --------------------------------------------------------------------------
  (Address, including zip code, and telephone number, including area code,
                  of registrant's principal executive offices) 
  

                  COMMON STOCK, PAR VALUE $.01 PER SHARE 
  --------------------------------------------------------------------------
          (Title of each class of securities covered by this form) 
  

                                    NONE 
  --------------------------------------------------------------------------
     (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)    (x)         Rule 12h-3(b)(1)(i)    (x) 
           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             ( ) 
  
 Approximate number of holders of record as of the certification or notice
 date:  206

 Pursuant to the requirements of the Securities Exchange Act of 1934,
 Meridian Sports Incorporated has caused this certification/notice to signed
 on its behalf by the undersigned duly authorized person. 
  

                                    MERIDIAN SPORTS INCORPORATED 
  
  
 DATE:   February 10, 1999          By:  /s/ J. Eric Hanson
                                       --------------------------------

                                       Name:  J. Eric Hanson 
                                       Title: President and Chief
                                                Executive Officer 
  


 Instruction:  This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
 General Rules and Regulations under the Securities Exchange Act of 1934. 
 The registrant shall file with the Commission three copies of Form 15, one
 of which shall be manually signed.  It may be signed by an officer of the
 registrant, by counsel or by any other duly authorized person. The name and
 title of the person signing the  form shall be typed or printed under the
 signature.



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