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

March 31, 1999

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 1998 financial data statement.

Sincerely,

UNION PLAZA HOTEL AND CASINO, INC.


Larry Dolesh, Vice President