<SEC-DOCUMENT>0001558370-19-007884.txt : 20190809
<SEC-HEADER>0001558370-19-007884.hdr.sgml : 20190809
<ACCEPTANCE-DATETIME>20190809153101
ACCESSION NUMBER:		0001558370-19-007884
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20190809
DATE AS OF CHANGE:		20190809
EFFECTIVENESS DATE:		20190809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MONARCH CASINO & RESORT INC
		CENTRAL INDEX KEY:			0000907242
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				880300760
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-233174
		FILM NUMBER:		191012794

	BUSINESS ADDRESS:	
		STREET 1:		3800 S VIRGINIA STREET
		STREET 2:		EXECUTIVE OFFICES
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
		BUSINESS PHONE:		775-335-4600

	MAIL ADDRESS:	
		STREET 1:		3800 S VIRGINIA STREET
		STREET 2:		EXECUTIVE OFFICES
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s-8.htm
<DESCRIPTION>S-8
<TEXT>
<!--HTML document created with Toppan Merrill Bridge  9.3.0.107-->
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<html>
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		<title>
			mcri_Current_Folio_S8
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	<body><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;"></div><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;">
		<p style="margin:0pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-weight:normal;font-size:9pt;">As filed with the Securities and Exchange Commission on August 9, 2019</font>
		</p>
		<p style="margin:0pt;text-align:right;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">Registration No. 333-</font>
		</p>
		<p style="margin:0pt;border-top:1pt solid #000000 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 6pt;">
			<font style="display:inline;font-size:6pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:normal;">UNITED STATES</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:normal;">SECURITIES AND EXCHANGE COMMISSION</font>
		</p>
		<p style="margin:0pt 0pt 6pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Washington, D.C. 20549</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">FORM S-8</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">REGISTRATION STATEMENT</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-style:italic;font-size:10pt;">UNDER</font>
		</p>
		<p style="margin:0pt 0pt 6pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-style:italic;font-size:10pt;">THE SECURITIES ACT OF 1933</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;width: 80.00%;">
			<tr>
				<td valign="top" style="width:253.45pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:13.30pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 18pt;">
						<font style="display:inline;font-weight:bold;font-size:18pt;">Monarch Casino &amp; Resort, Inc.</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Exact name of registrant as specified in its charter)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Nevada</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">88-0300760</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-weight:normal;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(State or other jurisdiction of incorporation or organization)</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(I.R.S. Employer Identification No.)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">3800 S. Virginia St., Reno, Nevada</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">89502</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-weight:normal;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Address of Principal Executive Offices)</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;border-top:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Zip Code)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:253.45pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:13.30pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:155.00pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">2014 Equity Incentive Plan, as amended</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Full title of the plan)</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Edwin S. Koenig</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Chief Accounting Officer</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Monarch Casino &amp; Resort, Inc.</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">3800 S. Virginia St.</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Reno, Nevada 89502 </font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Name and address telephone number of agent for service)</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">(775) 335-4600</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">(Telephone number, including area code, of agent for service)</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Copies to:</font></p>
				</td>
			</tr>
			<tr>
				<td colspan="3" valign="top" style="width:421.75pt;border-bottom:1pt solid #000000 ;height:8.65pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Michael J. Bonner</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">John C. Jeppsen</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Greenberg Traurig, LLP</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;">10845 Griffith Peak Drive</font><font style="display:inline;font-weight:bold;font-size:9pt;">, Suite 600 North </font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">Las Vegas, Nevada&nbsp;&nbsp;89135</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-weight:bold;font-size:9pt;">(702) 792-3773</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller-reporting company or an emerging growth company.&nbsp;&nbsp;See the definitions of "large accelerated filer,"&nbsp;"accelerated filer"&nbsp;"smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="top" style="width:387.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:153.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:387.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Large accelerated filer &#x2610;</font></p>
				</td>
				<td valign="top" style="width:153.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Accelerated filer &#x2611;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:387.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Non-accelerated filer&nbsp;&nbsp;(Do not&nbsp;&nbsp;check if a smaller reporting&nbsp;&nbsp;company) &#x2610;</font></p>
				</td>
				<td valign="top" style="width:153.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Smaller reporting company &#x2610;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:387.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:153.00pt;background-color: #auto;padding:0pt;">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Emerging growth company &#x2610;</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.&nbsp;&#x2610;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 6pt;">
			<font style="display:inline;font-size:6pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0.8pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-family:CG Times;font-weight:bold;font-size:9pt;">CALCULATION OF REGISTRATION FEE</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="bottom" style="width:148.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:94.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:108.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 3.2pt;">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:85.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 3.2pt;">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:63.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 3.2pt;">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:148.50pt;border-top:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Title of Securities to be Registered</font></p>
				</td>
				<td valign="bottom" style="width:94.50pt;border-top:2pt double #000000 ;border-left:1pt solid #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">&nbsp;</font></p>
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount to be</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Registered(1)</font></p>
				</td>
				<td valign="bottom" style="width:108.00pt;border-top:2pt double #000000 ;border-left:1pt solid #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Maximum Offering Price Per Share (2)</font></p>
				</td>
				<td valign="bottom" style="width:85.50pt;border-top:2pt double #000000 ;border-left:1pt solid #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Maximum Aggregate</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Offering Price</font></p>
				</td>
				<td valign="bottom" style="width:63.00pt;border-top:2pt double #000000 ;border-left:1pt solid #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount of</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">registration</font></p>
					<p style="margin:0pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">fee</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:148.50pt;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Common Stock, $0.01 par value</font></p>
				</td>
				<td valign="top" style="width:94.50pt;border-top:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">1,200,000 shares</font></p>
				</td>
				<td valign="top" style="width:108.00pt;border-top:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$44.19</font></p>
				</td>
				<td valign="top" style="width:85.50pt;border-top:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$53,028,000.00</font></p>
				</td>
				<td valign="top" style="width:63.00pt;border-top:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:2pt double #000000 ;padding:0pt 3.2pt;">
					<p style="margin:0.2pt 0pt 2.7pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$6,427.00</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:6pt 0pt 4pt 18pt;text-indent: -18pt;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(1)<font style="display:inline;font-size:9pt;;font-size: 9pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 9.9pt 0pt 0pt;"></font>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "</font><font style="display:inline;font-size:9pt;text-decoration:underline;">Securities Act</font><font style="display:inline;font-size:9pt;">"), this Registration Statement also registers, in addition to the number of shares stated above, an indeterminate number of additional shares of Common Stock, $0.01 par value ("</font><font style="display:inline;font-size:9pt;text-decoration:underline;">Common Stock</font><font style="display:inline;font-size:9pt;">") of the Registrant which may become issuable under the 2014 Equity Incentive Plan, as amended (the "</font><font style="display:inline;font-size:9pt;text-decoration:underline;">Plan</font><font style="display:inline;font-size:9pt;">")&nbsp;in connection with certain corporate transactions or events, including any recapitalization, reorganization, merger, consolidation, spin-off, stock dividend, stock split, or any other similar transaction effected which results in an increase in the number of the outstanding shares of Common Stock.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;border-top:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(2)<font style="display:inline;font-size:9pt;;font-size: 9pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 9.9pt 0pt 0pt;"></font>Calculated in accordance with paragraphs (c) and (h) of Rule 457&nbsp;solely for the purpose of calculating the registration fee.&nbsp;&nbsp;The computation is based upon the average of the high and low sales prices per share of Common Stock as reported on The NASDAQ Global Select Market on August 5, 2019.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-bottom:1pt none #D9D9D9 ;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 1pt;">
			<font style="display:inline;font-size:1pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			&nbsp;
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;">
		<p><font size="1"> </font></p></div><div style="margin-left:5.88235294117647%;margin-right:5.88235294117647%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;"><font style="display:inline;"></font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;font-size:10pt;">REGISTRATION OF ADDITIONAL SHARES PURSUANT TO GENERAL INSTRUCTION E</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">Pursuant to General Instruction E of Form S-8, Monarch Casino &amp; Resort, Inc.&nbsp;(the "</font><font style="display:inline;text-decoration:underline;">Company</font><font style="display:inline;">") &nbsp;is filing this Registration Statement with the Securities and Exchange Commission (the "</font><font style="display:inline;text-decoration:underline;">Commission</font><font style="display:inline;">") to register an additional 1,200,000 shares under the Company 2014 Equity Incentive Plan pursuant to stockholder approval obtained at the Registrant's Annual Meeting of Stockholders on June 4, 2019. This Registration Statement on Form S-8 hereby incorporates by reference the contents of the Registrant's Registration Statements on Form&nbsp;S-8 filed with the Commission on November 12, 2014 (Registration No.&nbsp;333-200102) and August 14,&nbsp;2017 (Registration No. 333-219964), and the Registrant&#x2019;s Annual Report on Form 10-K for the fiscal year ended December 31, 2018, filed with the Securities and Exchange Commission on March 14, 2019.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Arial,Helvetica,sans-serif;font-weight:bold;font-size: 11pt;">
			<font style="font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;display:inline;font-weight:bold;">PART II</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Arial,Helvetica,sans-serif;font-weight:bold;font-size: 11pt;">
			<font style="font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;display:inline;font-weight:bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font>
		</p>
		<p style="margin:0pt 0pt 12pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="font-family:Times New Roman,Times,serif;font-weight:bold;font-size:11pt;display:inline;">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</font>
		</p>
		<p style="margin:0pt 0pt 12pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Reference is made to the Exhibit&nbsp;Index below filed as part of this Registration Statement.&nbsp; Each such exhibit is incorporated herein by reference.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;">2</font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt 0pt 12pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;"><font style="display:inline;">SIGNATURES</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">Pursuant to the requirements of the Securities Act of 1933, as amended, &nbsp;Monarch Casino &amp; Resort, Inc. certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Reno, State of Nevada, on August 9, 2019.</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="top" style="width:270.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size: 12pt;">
						<font style="display:inline;">By:</font></p>
				</td>
				<td valign="top" style="width:19.45pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:178.55pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:270.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:198.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-family:Times New Roman Bold;font-weight:bold;">Monarch Casino &amp; Resort, Inc.</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:270.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:198.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-family:Times New Roman Bold;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:270.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:19.45pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">By:</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:178.55pt;border-bottom:1pt solid #000000 ;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;">&nbsp;&nbsp;&nbsp;&nbsp;/s/ Edwin S. Koenig</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:270.00pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:19.45pt;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:178.55pt;border-top:1pt solid #000000 ;padding:0pt;">
					<p style="margin:0pt;text-indent:0pt;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;&nbsp;&nbsp;&nbsp;Edwin S. Koenig</font></p>
					<p style="margin:0pt;text-indent:0pt;border-top:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">&nbsp;&nbsp;&nbsp;&nbsp;Chief Accounting Officer</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:12pt 0pt 6pt;text-indent:0pt;text-align:center;border-bottom:1pt none #D9D9D9 ;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<a name="PowerOfAttorney"></a><font style="display:inline;font-weight:bold;">POWER OF ATTORNEY</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-indent:46.1pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">Know All Persons by these Presents, that each person whose signature appears below constitutes and appoints each of John Farahi and Edwin S. Koenig as his or her true and lawful attorney-in-fact and agent, each acting along with full power of substitution and resubstitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) and exhibits to this Registration Statement, and to file the same, with all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;text-indent:46.1pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="top" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;">Signature</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;">Title</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;">Date</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:164.60pt;border-bottom:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ John Farahi</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td rowspan="2" valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;font-size:11pt;">Co-Chairman of the Board of Directors, Chief Executive Officer (Principal Executive Officer), &nbsp;</font><font style="display:inline;">Secretary</font><font style="display:inline;font-size:11pt;"> and Director</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">John Farahi</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ Bob Farahi</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td rowspan="2" valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:left;font-weight:normal;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">Co-Chairman of the Board of Directors, President and Director</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;border-top:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">Bob Farahi</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:164.60pt;border-bottom:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ Edwin S. Koenig</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td rowspan="2" valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:left;font-weight:normal;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">Chief Accounting Officer (Principal Financial Officer and Principal Accounting Officer)</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:16pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">Edwin S. Koenig</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:164.60pt;border-bottom:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ Yvette E. Landau</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td rowspan="2" valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:left;font-weight:normal;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;">Director</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">Yvette E. Landau</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:164.60pt;border-bottom:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ Craig F. Sullivan</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td rowspan="2" valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 3pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">Craig F. Sullivan</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;border-bottom:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-style:italic;font-size:11pt;">/s/ Paul Andrews</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:216.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:11.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:164.60pt;border-top:1pt solid #000000 ;height:24.25pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display:inline;font-size:11pt;">Paul Andrews</font></font></p>
				</td>
				<td valign="top" style="width:11.80pt;height:24.25pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:24.25pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
				<td valign="top" style="width:11.80pt;height:24.25pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:105.20pt;height:24.25pt;padding:0pt 6.5pt">
					<p style="margin:9pt 0pt 0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">August 9, 2019</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt 0pt 18pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;">3</font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt 0pt 18pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;"><font style="display:inline;">EXHIBIT INDEX</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;">
			<tr>
				<td valign="top" style="width:21.38%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size: 1pt;">
						<font style="display:inline;font-size:1pt;">2</font></p>
				</td>
				<td valign="top" style="width:78.62%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">Exhibit Number</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">Description</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.1*</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;"><a href="http://www.sec.gov/Archives/edgar/data/907242/000155837019003147/def14a.htm"><font style="font-size:11pt;">2014 Equity Incentive Plan, as amended (incorporated by reference to Appendix A to the Registrant's Proxy Statement (SEC File 0-22088) filed on April 28, 2019).</font></a></font><font style="display:inline;font-size:11pt;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">5.1</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;"><a href="ex-5d1.htm"><font style="font-size:11pt;">Opinion of Greenberg Traurig regarding the legality of the securities being registered is filed herewith and incorporated herein by reference.</font></a></font><font style="display:inline;font-size:11pt;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.1</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;"><a href="ex-23d1.htm"><font style="font-size:11pt;">Consent of Ernst & Young, LLP is filed herewith and is incorporated herein by reference.</font></a></font><font style="display:inline;font-size:11pt;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.2</font></p>
				</td>
				<td valign="bottom" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;"><a href="ex-5d1.htm"><font style="font-size:11pt;">Consent of Greenberg Traurig (included in Exhibit 5.1).</font></a></font><font style="display:inline;font-size:11pt;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="width:21.38%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">24.1</font></p>
				</td>
				<td valign="top" style="width:78.62%;padding:0pt 6.5pt">
					<p style="margin:6pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="#PowerOfAttorney"><font style="display:inline;font-size:11pt;">Power of Attorney (contained on the signature page hereto).</font></a></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:6pt 0pt 0pt 18pt;text-indent: -18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">*<font style="display:inline;font-weight:bold;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 11.7pt 0pt 0pt;"></font></font><font style="display:inline;font-size:11pt;">Incorporated by reference to exhibits previously filed.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:right;text-indent:46.1pt;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;">4</font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div>
	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex-5d1.htm
<DESCRIPTION>EX-5.1
<TEXT>
<!--HTML document created with Toppan Merrill Bridge  9.3.0.107-->
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<html>
	<head>
		<title>
			mcri_Ex_5_1
		</title>
	</head>
	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p style="margin:0pt 0pt 6pt;line-height:100%;text-align:right;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;">Exhibit 5.1</font>
		</p>
		<p style="margin:0pt 0pt 8pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:107.92%;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;"><img src="ex-5d1g001.jpg" style="width: 3.458333in; height: 0.59375in" alt="Picture 4"></font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">August 9, 2019</font>
		</p>
		<p style="margin:0pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<a name="Recipient"></a><font style="display:inline;font-family:Times New Roman,Times,serif;">Monarch Casino &amp; Resort, Inc.</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:107.92%;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">3800 S. Virginia Street</font>
		</p>
		<p style="margin:0pt 0pt 8pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:107.92%;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Reno, Nevada&nbsp;&nbsp;89502</font>
		</p>
		<p style="margin:0pt 99pt 8pt 72pt;line-height:100%;text-indent: -25.9pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-style:italic;">Re:<font style="display:inline;font-family:Times New Roman,Times,serif;font-style:italic;;font-size: 11pt;font-family:Consolas;text-indent:0pt;margin-left:0pt;padding:0pt 15.1pt 0pt 0pt;"></font>Registration on Form S-8 for the Monarch Casino &amp; Resort, Inc. 2014 Equity Incentive Plan, as amended</font>
		</p>
		<p style="margin:0pt 0pt 8pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Ladies and Gentlemen: </font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">On or about the date hereof, Monarch Casino &amp; Resort, Inc., a Nevada corporation (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Company</font><font style="display:inline;font-family:Times New Roman,Times,serif;">"), transmitted for filing with the Securities and Exchange Commission (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Commission</font><font style="display:inline;font-family:Times New Roman,Times,serif;">") a Registration Statement on Form S-8 (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Registration Statement</font><font style="display:inline;font-family:Times New Roman,Times,serif;">") under the Securities Act of 1933, as amended (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Securities Act</font><font style="display:inline;font-family:Times New Roman,Times,serif;">").&nbsp;&nbsp;The Registration Statement relates to the issuance, offering and/or sale by the Company of up to 1,200,000 shares (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Shares</font><font style="display:inline;font-family:Times New Roman,Times,serif;">") of common stock, par value $0.01 per share, of the Company, reserved for issuance from time to time under the Company's 2014 Equity Incentive Plan, as amended (the "</font><font style="display:inline;font-family:Times New Roman,Times,serif;text-decoration:underline;">Plan</font><font style="display:inline;font-family:Times New Roman,Times,serif;">").</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">In connection with the preparation of the Registration Statement and this opinion letter, we have examined the proceedings taken by the Company in connection with the adoption of the Plan and the authorization of the issuance of the Shares, and such documents as we have deemed necessary to render this opinion.&nbsp;&nbsp;For the purpose of the opinion rendered below, we have assumed that in connection with the issuance of the Shares, the Company will receive consideration in an amount not less than the aggregate par value of the Shares covered by each such issuance. </font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">In rendering the opinions set forth below, we have assumed without investigation the genuineness of all signatures and the authenticity of all documents submitted to us as originals, the conformity to authentic original documents of all documents submitted to us as copies, and the veracity of all documents submitted to us.&nbsp;&nbsp;As to questions of fact material to the opinions hereinafter expressed, we have relied upon the representations and warranties of the Company made in the documents submitted to us.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Based upon the foregoing examination, and subject to the qualifications set forth below, we are of the opinion that the Shares have been duly authorized and, when issued, delivered and paid for in accordance with the provisions of the Plan, will be validly issued, fully paid and non-assessable.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">The opinions expressed above are limited to the Chapter 78 of the Nevada Revised Statutes which includes the statutory provisions thereof as well as all applicable provisions of the Constitution of the State of Nevada and reported judicial decisions interpreting these laws.&nbsp;&nbsp;Our opinion is rendered only with respect to laws, and the rules, regulations and orders thereunder, which are currently in effect.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to us in the Registration Statement.&nbsp;&nbsp;In giving this consent, we do not thereby admit that we are included within the category of persons whose consent is required by Section 7 of the Act and the rules and regulations promulgated thereunder.</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Very truly yours,</font>
		</p>
		<p style="margin:0pt 0pt 6pt;line-height:100%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-style:italic;">/s/ Greenberg Traurig, LLP</font>
		</p>
		<p style="margin:0pt 0pt 8pt;line-height:100%;border-top:1pt none #D9D9D9 ;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Greenberg Traurig, LLP</font>
		</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex-23d1.htm
<DESCRIPTION>EX-23.1
<TEXT>
<!--HTML document created with Toppan Merrill Bridge  9.3.0.107-->
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		<title>
			mcri_Ex_23_1
		</title>
	</head>
	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p style="margin:0pt 0pt 8pt;text-align:right;line-height:107.92%;font-family:Consolas;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;">Exhibit 23.1</font>
		</p>
		<p style="margin:0pt;text-align:center;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">Consent of Independent Registered Public Accounting Firm</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2014 Equity Incentive Plan, as amended, of Monarch Casino &amp; Resort, Inc. of our reports dated March 14, 2019, with respect to the consolidated financial statements and schedule of Monarch Casino &amp; Resort, Inc. and the effectiveness of internal control over financial reporting of Monarch Casino &amp; Resort, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2018, filed with the Securities and Exchange Commission.</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">/s/ Ernst &amp; Young LLP</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Las Vegas, Nevada</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">August 9, 2019</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div>
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<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>ex-5d1g001.jpg
<DESCRIPTION>GRAPHIC
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
