Washington, D.C. 20549

                                     Form 15

 Certification and Notice of Termination of Registration under Section 12(g) of
    the Securities Exchange Act of 1934 or Suspension of Duty to File Reports
       Under Section 13 and 15(d) of the Securities Exchange Act of 1934.
                          Commission File Number 1-4385
                         Dunes Hotels and Casinos, Inc.
             (Exact name of registrant as specified in its charter)
                              46735 County Road 32B
                                  P.O. Box 130
                             Davis, California 95617
                                 (530) 753-4890
    (Address, including zip code, and telephone number, including area code,
                of the registrant's principal executive offices)


                          Common Stock, $0.50 par value
      Series B, $7.50 Cumulative Preferred Stock, $.50 par value (Title of
                 each class of securities covered by this Form)

       (Titles of all other classes of securities for which a duty to file
                  reports under section 13(a) or 15(d) remains)

     Please  place  an X in  the  box(es)  to  designate  the  appropriate  rule
provision(s) relied upon to terminate or suspend the duty to file reports:

     Rule 12g-4(a)(1)(i)      [ ]       Rule 12h-3(b)(1)(ii)     [ ]
     Rule 12g-4(a)(1)(ii)     [X]       Rule 12h-3(b)(1)(i)      [ ]
     Rule 12g-4(a)(2)(i)      [ ]       Rule 12h-3(b)(2)(ii)     [ ]
     Rule 12g-4(a)(2)(ii)     [ ]       Rule 15d-6               [ ]
     Rule 12h-3(b)(1)(i)      [ ]

     Approximate  number of holders of record as of the  certification or notice
date:  436 holders of Common Stock and 98 holders of Series B, $7.50  Cumulative
Preferred Stock.

     Pursuant to the requirements of the Securities  Exchange Act of 1934, Dunes
Hotels and Casinos,  Inc. has caused this  certification/notice  to be signed on
its behalf by the undersigned duly authorized person.

Date: January 2, 2002               Dunes Hotels and Casinos, Inc.

                                    By:  -/s/ Steve K. Miller----
                                    Name: Steve K. Miller
                                    Title: President