Meridian Holdings, Inc.
900 Wilshire Blvd., Suite 500
Los Angeles, California, 90017

RE: Acknowledgement

This is to acknowledge the following:

1) The Company is responsible for the adequacy and accuracy of the disclosures
in the filing;

2) Staff comment or changes to disclosure in response to staff comments do not
foreclose the Commission  from taking any  action  with respect to the filing;
and;

3) The  Company  may  not  assert  this action as a  defense in any proceeding
initiated by the Commission. Or any person  under  the federal securities laws
of the United States.

Respectfully submitted


/s/ Anthony C. Dike
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Chairman and CEO