-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 XINY4GzY+btJLSMP5z5yww==

<SEC-DOCUMENT>0000885066-98-000009.txt : 19980414
<SEC-HEADER>0000885066-98-000009.hdr.sgml : 19980414
ACCESSION NUMBER:		0000885066-98-000009
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19980413
ITEM INFORMATION:		
FILED AS OF DATE:		19980413
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCE ENTERTAINMENT CORP
		CENTRAL INDEX KEY:			0000885066
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DURABLE GOODS, NEC [5099]
		IRS NUMBER:				133645913
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	001-13054
		FILM NUMBER:		98592440

	BUSINESS ADDRESS:	
		STREET 1:		110 E 59TH ST
		STREET 2:		18TH FLR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2129356662

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRINITY CAPITAL OPPORTUNITY CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>000088506698000009-001-seq1-8-k.txt
<DESCRIPTION>CURRENT REPORT ON FORM 8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>000088506698000009-002-seq2-ex-99-1.txt
<DESCRIPTION>AUDITED FINANCIAL STATEMENTS
</DOCUMENT>
</SUBMISSION>