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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-048452.txt : 20060823
<SEC-HEADER>0000000000-05-048452.hdr.sgml : 20060823
<ACCEPTANCE-DATETIME>20050920113433
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-048452
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050920

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FLORIDA GAMING CORP
		CENTRAL INDEX KEY:			0000312065
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				591670533
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3500 N.W. 37TH AVE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33142
		BUSINESS PHONE:		3056336400

	MAIL ADDRESS:	
		STREET 1:		2669 CHARLESTOWN ROAD
		STREET 2:		SUITE D
		CITY:			NEW ALBANY
		STATE:			IN
		ZIP:			47150

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LEXICON CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


									September 20, 2005


Mail Stop 3561

Via US Mail and Facsimile

Ms. Kimberly Tharp
Chief Financial Officer
Florida Gaming Corporation
2669 Charlestown Road, Suite D
New Albany, IN 47150

Re:	Florida Gaming Corporation
	Form 10-KSB for the year ended December 31, 2004
	Forms 10-QSB for the periods ended March 31, 2005 and June
30,
2005
	Commission file #: 000-09099


Dear Ms. Tharp:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

							Sincerely,


Linda Cvrkel
Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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