BANKERS TRUST COMPANY
One Bankers Trust Plaza
New York, New York  10006


Don R. De Souza                         Mailing Address:
Vice President                          P.O. Box 318
Telephone: 212-250-2216                 Church Street Station
                                        New York, NY 10008
     

                                        February 11, 1994



Securities and Exchange Commission
SEC Document Control
450 Fifth Street, N.W.
Washington, DC  20549
Attn:  Filing Desk


Dear Sirs:

     Re:  Filing of Schedule 13G on
          Alliance Entertainment Corp.
          (formerly Trinity Capital Opportunity Corp.)
     

Pursuant to Rule 13d-1 of the General Rules and Regulations under
the Securities Exchange Act of 1934, the following is one copy of
the Schedule 13G with respect to the common stock of the above
referenced corporation.

Please acknowledge your receipt of the Schedule 13G filing
submission through the EDGAR-Link System software, by E-Mail
confirmation.

                                   Sincerely,

                                   /s/Don R. De Souza



Enclosures


            SECURITIES AND EXCHANGE COMMISSION
                  Washington, D.C.  20549


                       SCHEDULE 13G


         Under the Securities Exchange Act of 1934
                    (Amendment No.   )*
                                 ____

                Alliance Entertainment Corp.
       (formerly Trinity Capital Opportunity Corp.)
          _______________________________________
                      NAME OF ISSUER:

              Common Stock, $.0001 par value
          _______________________________________
               TITLE OF CLASS OF SECURITIES

                        896443 10 8
          _______________________________________
                       CUSIP NUMBER


     Check the following box if a fee is being paid with
     this statement [X].  (A fee is not required only if
     the filing person: (1) has a previous statement on
     file reporting beneficial ownership of more than five
     percent of the class of securities described in Item
     1; and (2) has filed no amendment subsequent thereto
     reporting beneficial ownership of five percent or less
     of such class.) (See Rule 13d-7.)

     *The remainder of this cover page shall be filled out
     for a reporting person's initial filing on this form
     with respect to the subject class of securities, and
     for any subsequent amendment containing information
     which would alter the disclosures provided in a prior
     cover page.

     The information required in the remainder of this
     cover page shall not be deemed to be "filed" for the
     purpose of Section 18 of the Securities Exchange Act
     of 1934 ("Act") or otherwise subject to the
     liabilities of that section of the Act but shall be
     subject to all other provisions of the Act (however,
     see the Notes).

             (Continued on following page(s))

                     Page 1 of 5 Pages
CUSIP No. 896443 10 8                   Page 2 of 5 Pages


1.NAME OF REPORTING PERSON
  S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

  Bankers Trust New York Corporation and its indirect wholly-
  owned subsidiary, BT Capital Corporation 


2.CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP *
          (A)  [ ]
          (B)  [ ]                                           

3.SEC USE ONLY


4.CITIZENSHIP OR PLACE OF ORGANIZATION

  Bankers Trust New York Corporation is a New York corporation;
  BT Capital Corporation is a Delaware corporation

 NUMBER OF     5. SOLE VOTING POWER
          
  SHARES            1,674,124

BENEFICIALLY   6. SHARED VOTING POWER

 OWNED BY           -0-

  EACH         7. SOLE DISPOSITIVE POWER

REPORTING           1,674,124
          
 PERSON        8. SHARED DISPOSITIVE POWER
       
  WITH              -0-

9.AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

                    1,674,124

10.CHECK BOX IF THE AGGREGATE AMOUNT IN ROW(9) EXCLUDES CERTAIN
   SHARES *

                    

11.PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

                    6.3%

12.TYPE OF REPORTING PERSON *

     Bankers Trust New York Corporation - HC
     BT Capital Corporation - CO

                                                      3

Item 1(a)    NAME OF ISSUER:
             Alliance Entertainment Corp. (formerly Trinity
             Capital Opportunity Corp.)

Item 1(b)    ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:

             115 East 57th Street
             New York, New York  10022

Item 2(a)    NAME OF PERSON FILING:

             Bankers Trust New York Corporation, and its indirect
             wholly-owned subsidiary, BT Capital Corporation. 

Item 2(b)    ADDRESS OF PRINCIPAL BUSINESS OFFICE:

             Bankers Trust New York Corporation and BT Capital
             Corporation are located at 280 Park Avenue, New
             York, New York  10017

Item 2(c)    CITIZENSHIP:

             Bankers Trust New York Corporation is incorporated
             in the State of New York with its principal business
             office located in New York; BT Capital Corporation
             is incorporated in the State of Delaware with its
             principal business office located in New York.

Item 2(d)    TITLE OF CLASS OF SECURITIES:

             Common Stock, $.0001 par value, of Alliance
             Entertainment Corp.

Item 2(e)    CUSIP NUMBER:

             896443 10 8

Item 3       FILING STATUS UNDER RULE 13d-1(b) or 13d-2(b):

             Not applicable.  This Schedule is filed pursuant to
             Rule 13d-1(c).

Item 4       OWNERSHIP:

             (a)  Amount Beneficially Owned: 

             BT Capital Corporation owns 1,674,124 shares of
             common stock

             (b)  Percent of Class: 

             BT Capital Corporation owns 6.3% of the outstanding
             common stock

                                                               4

             (c)  Number of shares as to which BT Capital
             Corporation has:

                     (i)  sole power to vote or to direct the
                          vote - 1,674,124

                    (ii)  shared power to vote or to direct the 
                          vote - 0

                   (iii)  sole power to dispose or to direct the
                          disposition of - 1,674,124

                    (iv)  shared power to dispose or to direct    
                         the disposition of - 0

Item 5       OWNERSHIP OF FIVE PERCENT OF LESS OF A CLASS:

             Not applicable.

Item 6       OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF    
             ANOTHER PERSON:

             Not applicable. 

Item 7       IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY
             WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE
             PARENT HOLDING COMPANY:

             See Exhibit to Item 7.

Item 8       IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE
             GROUP:

             Not applicable.

Item 9       NOTICE OF DISSOLUTION OF GROUP:

             Not applicable.

Item 10      CERTIFICATION:

             Not applicable.


                            SIGNATURE

             After reasonable inquiry and to the best of my
knowledge and belief, I certify that the information set forth in
this statement is true, complete and correct.

Date:       as of December 31, 1993

Signature:  BANKERS TRUST NEW YORK CORPORATION

             /s/George C. Doomany
By:             George C. Doomany
Title:          Vice President

                                                                5


Signature:  BT CAPITAL CORPORATION


             /s/Robert Marakovits
By:             Robert Marakovits
Title:          Managing Director


                       EXHIBIT TO ITEM 7


             The chain of ownership from Bankers Trust New York
Corporation to BT Capital Corporation, the subsidiary which
acquired the security being reported on, is shown below:

               Bankers Trust New York Corporation
                                |
                                |
                  BT Holdings (New York), Inc.
                                |
                                |
                     BT Capital Corporation