UNITED STATES

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: April     21, 2010

(Date of earliest event reported)




Monarch Casino and Resort, Inc.

(Exact name of registrant as specified in its charter)





NV

(State or other jurisdiction 
of incorporation)


0-22088

(Commission File Number)


88-0300760

(IRS Employer 
Identification Number)






3800 S. Virginia Street

(Address of principal executive offices)

 

89502

(Zip Code)




775-335-4600
(Registrant's telephone number, including area code)




Not Applicable
(Former Name or Former Address, if changed since last report)








Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:


 
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  

 
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

  





Item 2.02. Results of Operations and Financial Condition



On April 21, 2010, Monarch Casino & Resort, Inc. (the "Company") issued a press release announcing its financial results for the quarter ended March 31, 2010.  A copy of the press release is attached to this Current Report as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits





(a) Financial statements:

             None

(b) Pro forma financial information:

             None

(c) Shell company transactions:

             None

(d) Exhibits

             99.1       Press Release of Monarch Casino and Resort, Inc. dated April     21, 2010




SIGNATURE

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








Dated: April     21, 2010



MONARCH CASINO AND RESORT, INC.

By:  /s/ Ronald Rowan                      

     Ronald Rowan

     Chief Financial Officer







Exhibit Index



Exhibit No.
Description


99.1
Press Release of Monarch Casino and Resort, Inc. dated April     21, 2010