SecProbe.io

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<TYPE>LETTER
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Mail Stop 3561

									July 21, 2005

Mr. Anthony C. Dike
Chairman and Chief Executive Officer
Meridian Holdings, Inc.
900 Wilshire Boulevard, Suite 500
Los Angeles, CA 90017

      RE:		   Meridian Holdings, Inc.
            	        	Form 10-KSB for Fiscal Year Ended
      December 31, 2004
      Filed May 16, 2005
		Form 10-KSB/A for Fiscal Year Ended
      December 31, 2004
	  	Form 10-QSB for Fiscal Quarter Ended
		March 31, 2005
		Form 10-QSB/A for Fiscal Quarter Ended
		March 31, 2005
	File No. 000-30018

Dear Mr. Dike:

	We have reviewed your responses contained in the letters
dated
June 20, 2005 and upon reviewing those responses issue the
following
comments.

	We welcome any questions you may have about our comments or
on
any other aspect of our review.  Feel free to call us at the
telephone numbers listed at the end of this letter.

Form 10-KSB for Fiscal Year Ended December 31, 2004

Form 10-QSB for Fiscal Quarter Ended March 31, 2005

General

1. We read your response to comments 1, 4, 5, 6, 7, 8, 9 and 12
from
our letter dated June 20, 2005 and reissue those comments.  We do
not
believe you have made a reasonable effort to address our comments
and
in most cases you have not supported the basis for your
accounting.
As previously indicated, please provide a detailed explanation to
each comment and ensure your response addresses each point of
every
comment including a reference to the applicable authoritative
guidance supporting your assertion.
2. In light of the material revisions you made to your financial
statements, in particular from comment numbers 2, 3 and 13 from
our
letter dated June 20, 2005, we would have expected you to apply
the
guidance in AU 561.06a of the AICPA professional standards and the
disclosure requirements of APB 20 as it relates to your
restatement
for your audited and reviewed financial statements.  Additionally,
on
the face of each of the financial statements and footnotes that
are
affected by the restatement, please clearly label the headings and
applicable periods as restated.  Finally, as stated in AU 561.06a
your auditors should refer to the restatement note describing the
revisions in their auditors` report.  Please tell us how you
intend
to revise your filings.  We may have further comment upon
reviewing
your revised responses.
3. It appears that you have not included an explanatory note
within
the text of your 10-K/A and 10-Q/A that explains why you have
amended
your filings.  Absent this explanatory note a reader is unable to
understand why you amended your filings and also what sections of
the
document were revised.  Please revise accordingly.

      As appropriate, please amend your filings and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  Please furnish a letter that keys your responses
to
our comments and provides any requested information.  Detailed
response letters greatly facilitate our review.  Please file your
response letter on EDGAR.  Please understand that we may have
additional comments after reviewing your amendments and responses
to
our comments.

	You may contact David DiGiacomo at (202) 551-3319 if you have
questions regarding comments on the financial statements and
related
matters.  Please contact me at (202) 551-3843 with any other
questions.

                  Sincerely,

            George F. Ohsiek, Jr.
    					          Branch Chief

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Mr. Anthony Dike
Meridian Holdings, Inc.
July 21, 2005
Page 1

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