SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934

March 10, 2008
Date of Report (date of earliest event reported)

ALL-AMERICAN SPORTPARK, INC.
Exact name of Registrant as Specified in its Charter 

 Nevada 0-024970 88-0203976
--------------------------- --------------- ---------------------------
State or Other Jurisdiction Commission File IRS Employer Identification
 of Incorporation Number Number

6730 South Las Vegas Boulevard, Las Vegas, NV 89119
Address of Principal Executive Offices, Including Zip Code

(702) 798-7777
Registrant's Telephone Number, Including Area Code

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:

[ ] Written communications pursuant to Rule 425 under the Securities Act


(17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act


(17 CFR 240.14a-12)

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

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

ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.

On March 10, 2008, the President and Principal Financial and Accounting Officer of All-American SportPark, Inc. (the "Company") concluded that the previously issued financial statements contained in the Company's Annual Report on Form 10-KSB for the year ended December 31, 2006, and its Quarterly Reports on Form 10-QSB for the quarters ended March 31, 2007; June 30, 2007 and September 30, 2007 should not be relied upon because of the accounting errors contained therein. In particular the Company has determined that it has not correctly account for its land lease in accordance with Statement of Financial Accounting Standards No. 13 - Accounting for Leases ("SFAS 13"). SFAS 13 provides that operating leases with fixed rent escalations should be recognized on a straight-line basis over the lease term. The Company's President and Principal Financial and Accounting Officer made the determination based on information provided by L.L. Bradford & Company, LLC, the Company's independent registered public accounting firm, on March 10, 2008.

The Company does not have an audit committee. The Company discussed the matters set forth herein with L.L. Bradford & Company, LLC, the Company's independent registered public accounting firm.

The Company intends to file an amendment to its Annual Report on Form 10-KSB for the year ended December 31, 2006 and to its Quarterly Reports on Form 10-QSB for the quarters ended March 31, 2007; June 30, 2007 and September 30, 2007, which will contain restated financial statements.

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.

ALL-AMERICAN SPORTPARK, INC. 

Date: March 14, 2008 By: /s/ Ronald S. Boreta
 Ronald S. Boreta, President

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