UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                     FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION 12(G) OF
THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER
SECTIONS 13 AND 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934.

                                        Commission File Number   0-27121
                                                               -----------------

                            SUPERIOR GALLERIES, INC.
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             (Exact name of registrant as specified in its charter)


          9478 WEST OLYMPIC BOULEVARD, BEVERLY HILLS, CALIFORNIA 90212
                                 (310) 203-9855
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   (Address, including zip code, and telephone number, including area code, of
                    registrant's principal executive offices)

                                  COMMON STOCK
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            (Title of each class of securities covered by this Form)


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   (Titles of all other classes of securities for which a duty to file reports
                      under section 13(a) or 15(d) remains)

     Please place an X in the boxes(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

       Rule 12g-4(a)(1)(i)    |X|         Rule 12h-3(b)(1)(i)    |X|
       Rule 12g-4(a)(1)(ii)   [ ]         Rule 12h-3(b)(1)(ii)   [ ]
       Rule 12g-4(a)(2)(i)    [ ]         Rule 12h-3(b)(2)(i)    [ ]
       Rule 12g-4(a)(2)(ii)   [ ]         Rule 12h-3(b)(2)(ii)   [ ]
                                          Rule 15d-6             [ ]

     Approximate number of holders of record as of the certification or notice
date:    176
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     Pursuant to the requirements of the Securities Exchange Act of 1934
Superior Galleries, Inc. has caused this certification/notice to be signed on
its behalf by the undersigned duly authorized person.

Date: MAY 15, 2007              By: /S/ WILLIAM H. OYSTER
      ------------                  --------------------------------------------
                                    William H. Oyster
                                    Interim Chief Executive Officer

Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934. The
registrant shall file with the Commission three copies of Form 15, one of which
shall be manually signed. It may be signed by an officer of the registrant, by
counsel or by any other duly authorized person. The name and title of the person
signing the form shall be typed or printed under the signature.

            PERSONS WHO RESPOND TO THE COLLECTION OF INFORMATION
            CONTAINED IN THIS FORM ARE NOT REQUIRED TO RESPOND
            UNLESS THE FORM DISPLAYS A CURRENTLY
            VALID OMB CONTROL NUMBER.