AMERICAN BINGO & GAMING CORP
8-K, 2000-01-18
MISCELLANEOUS AMUSEMENT & RECREATION
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                       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: JANUARY 13, 2000
                        --------------------------------



                          AMERICAN BINGO & GAMING CORP.
                          -----------------------------
        (Exact name of small business issuer as specified in its charter)


        DELAWARE                     1-13530              74-2723809
        --------                     -------              ----------
    (State or other                Commission          (I.R.S. Employer
    jurisdiction of                File Number        Identification No.)
    incorporation or
      organization)


          1440 CHARLESTON HIGHWAY, WEST COLUMBIA, SOUTH CAROLINA 29169
          ------------------------------------------------------------
                    (Address of principal executive offices)

                                 (803) 796-7875
                                 --------------
                         (Registrant's telephone number)


<PAGE>
ITEM  4.  CHANGE  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT
- ----------------------------------------------------------

On  September  17,  1999,  American  Bingo & Gaming Corp. ("ABG") terminated its
relationship with its former independent accountants King Griffin & Adamson P.C.
("KGA").  On  January  13, 2000, ABG's Board of Directors engaged the accounting
services  of  Sprouse  &  Winn,  L.L.P.  to  audit  the  consolidated  financial
statements,  which  will  take  place  during  February,  2000.

KGA's  independent  audit reports of ABG's consolidated financial statements for
the  fiscal  years ended December 31, 1998 and 1997 contained no adverse opinion
or  disclaimer  of opinion and were not qualified or modified as to uncertainty,
audit  scope or accounting principles.  ABG has received a copy of a letter from
KGA,  addressed to the Securities and Exchange Commission, stating its agreement
with the above statement.  A copy of such letter was filed as an Exhibit to Form
8-K,  dated  September  13,  1999.

ITEM  7.  EXHIBITS
- ------------------

16.1     Letter  from  King  Griffin  &  Adamson  P.C.  dated September 17, 1999
         (incorporated  by  reference to Exhibit 16.1 of the Company's Report on
         Form 8-K dated  September  13,  1999).



                                    SIGNATURE

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.


                                          AMERICAN  BINGO  &  GAMING  CORP.
                                          (Registrant)




January  13,  2000                          By:  /s/  Larry  D.  Kasufkin
                                            -----------------------------
                                            Larry  D. Kasufkin, Controller


<PAGE>
                                Index to Exhibits
                                -----------------


Exhibit
Number                             Description
- ------                             -----------


16.1     Letter  from  King  Griffin  &  Adamson  P.C.  dated September 17, 1999
        (incorporated  by  reference to Exhibit 16.1 of the Company's Report on
         Form 8-K dated  September  13,  1999).


<PAGE>


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