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UNION PLAZA HOTEL AND CASINO, INC.
1 Main Street
Las Vegas, NV 89101

March 31, 1998

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

Pursuant to the requirements of the Securities Exchange Act of 1934, we are
transmitting herewith the attached Form 10-K along with Exhibit 13 (Annual
Report) and the 1996 financial data statement.


Sincerely,

UNION PLAZA HOTEL AND CASINO, INC.



Larry Dolesh, Vice President