Dornbush
Schaeffer Strongin & Venaglia, LLP
747
Third
Avenue
Sonia
Low
Direct
DIal: 212-508-9317
VIA
EDGAR
U.S.
Securities and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
Re: Nevada
Gold & Casinos, Inc.
Ladies
and Gentlemen:
On
behalf
of our client, Nevada Gold & Casinos, Inc. (the “Company”), we enclose the
Company’s preliminary proxy statement on Schedule 14A (the “Schedule 14A”).
If
you
have any questions, or if it would expedite your review in anyway, please
contact the undersigned at the number above.
Sincerely,
/s/
Sonia Low
Sonia
Low
of
DORNBUSH
SCHAEFFER STRONGIN & VENAGLIA LLP
Enclosures
General
Counsel, Nevada Gold & Casinos,
Inc.