SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549

                       _______________

                          FORM 8-K

                       CURRENT REPORT

           PURSUANT TO SECTION 13 or 15(d) OF THE
               SECURITIES EXCHANGE ACT OF 1934



 Date of report (Date of earliest event reported):  July 28,2004

           Atlantic Coast Airlines Holdings, Inc.
     (Exact Name of Registrant as Specified in Charter)



              Delaware      0-21976     13-3621051
              (State or   (Commission      (IRS
                Other         File       Employer
            Jurisdiction    Number)    Identification
                 of                         No.)
            Incorporation)


   45200 Business Court, Dulles, VA                  20166
   (Address of Principal Executive Offices)     (Zip Code)


 Registrant's telephone number, including area code:  (703)650-6000


                             N/A
    (Former Name or Former Address, if Changed Since Last Report)

Item 12   Results of Operations and Financial Condition.

On  July  28,  2004, Atlantic Coast Airlines Holdings,  Inc.
(ACA) (NASDAQ/NM: ACAI) issued a news release concerning its
second quarter 2004 earnings. (See Exhibit 99 attached).

Statements in this press release and by company executives
regarding its implementation of new business strategies, as
well as regarding operations, earnings, revenues and costs,
include forward-looking information.  A number of risks and
uncertainties exist which could cause actual results to
differ materially from these projected results. Such risks
and uncertainties include, among others: the ability of the
Company to implement its transition out of the United
Express and Delta Connection programs; the ability to
effectively implement its low-fare business strategy
utilizing regional jets and Airbus aircraft, and to compete
effectively as a low-fare carrier, including passenger
response to the Company's new service, and the response of
competitors with respect to service levels and fares in
markets served by the Company; the effects of high fuel
prices on the Company; the ability of government agencies
involved in airport operations to handle the increased
number of flights and passengers anticipated at Washington
Dulles without interference with airline operations; the
ability to complete the acquisition of, obtain certification
for, and secure financing of, its Airbus aircraft, and to
successfully integrate these aircraft into its fleet; the
ability to implement its assignment to Delta or others the
leases of the 328JET aircraft currently used in the
Company's Delta Connection operations; the possibility that
the Company will remain obligated under the leases for
328JET aircraft currently used in the Delta Connection
operations anticipated to be assigned to Delta, and would be
obligated to fulfill these obligations should Delta default
at any time prior to the expiration of the leases;
unexpected costs or procedural complications arising from
the insolvency of Fairchild Dornier GmbH, the manufacturer
and equity owner of the 328JETs; the ability to successfully
remarket the J-41 aircraft; the ability to successfully hire
and train employees in sufficient numbers to implement the
transition; the ability to reach agreement with AMFA and AFA-
CWA on mutually satisfactory contracts; and general economic
and industry conditions, any of which may impact the
Company, its aircraft manufacturers and its other suppliers
in ways that the Company is not currently able to predict.
Certain of these and other risk factors are more fully
disclosed under "Risk Factors" and "Management's Discussion
and Analysis of Financial Condition and Results of
Operations" in the Company's Annual Report on Form 10-K for
the year ended December 31, 2003 and in its Quarterly Report
on Form 10-Q for the period ended March 31, 2004.  These
statements are made as of July 28, 2004 and Atlantic Coast
Airlines Holdings, Inc. undertakes no obligation to update
any such forward-looking information, including as a result
of any new information, future events, changed expectations
or otherwise.


                          SIGNATURE

Pursuant to the requirements of the Securities Exchange  Act
of 1934, the Registrant has caused this current report to be
signed  on  its  behalf  by  the undersigned  hereunto  duly
authorized.

                              ATLANTIC COAST AIRLINES
                              HOLDINGS, INC.




Date:  July 28, 2004          By:/S/ David W.Asai
                              David W. Asai
                              Vice President and Chief
                              Accounting Officer