-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SoItYIIcrjS1Uuvn2hFY8d9eulzwhmepalNFZcbBhMHYdFcG3wGSnFI47GW/gitL
 6N6rhcIepRFznE6BTo1mcQ==

<SEC-DOCUMENT>0000000000-05-026819.txt : 20060829
<SEC-HEADER>0000000000-05-026819.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20050601145810
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-026819
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050601

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOVER DOWNS GAMING & ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0001162556
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				510414140
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1131 N DUPONT HWY
		CITY:			DOVER
		STATE:			DE
		ZIP:			19901
		BUSINESS PHONE:		3026744600

	MAIL ADDRESS:	
		STREET 1:		P O BOX 843
		CITY:			DOVER
		STATE:			DE
		ZIP:			19903
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										June 1, 2005


Via US Mail and Facsimile

Mr. Timothy R. Horne
Chief Financial Officer
1131 North DuPont Highway
Dover, Delaware 19901

Re:	Dover Downs Gaming & Entertainment, Inc.
	Form 10-K for the year ended December 31, 2004
	Form 10-Q for the quarter ended March 31, 2005
	Commission file #: 001-16791

Dear Mr. Horne:

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

								Sincerely,


								Linda Cvrkel
      Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----