<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>ex16e.txt
<TEXT>

                                                                   Exhibit 16




May 24, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Dear Sir / Madam:

We have read paragraphs (a)(i) through (a)(v) of Item 4 included in the Form 8-
K dated May 24, 2002, of Monarch Casino & Resort, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Sincerely,


ARTHUR ANDERSEN LLP

/s/  Thomas M. Roche

































                                     -4-

</TEXT>
</DOCUMENT>
