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                                                                 EXHIBIT 10.143

                              [TEXTRON LETTERHEAD]


                                                              December 10, 1997



Steamboat Suites, Inc.
4310 Paradise Road
Las Vegas, Nevada 89109

         Re:      Amendment to General Loan and Security Agreement

Gentlemen:

         Reference  is made  to  that  certain  Inventory  Loan in the  original
principal amount of Five Million Dollars  ($5,000,000.00) (the "Inventory Loan")
from Textron Financial Corporation (the "Lender") to Steamboat Suites, Inc. (the
"Borrower"),  pursuant to that certain General Loan and Security Agreement dated
October 5, 1994, as amended on February 27, 1995,  November 30,1995 and November
29, 1996 (the "Loan  Agreement").  Reference is further made to letter amendment
dated  September  23,1996  wherein a one time Inventory  Advance was extended to
Borrower.

         Each  capitalized term used herein,  but not otherwise  defined herein,
shall have the meaning ascribed to such term in the Loan Agreement.  Each of the
documents  executed and  delivered in connection  with the Loan is  collectively
referred to herein as the "Loan Documents".

         The Borrower has requested the Lender,  and Lender has agreed, to amend
the  Inventory  Loan under the Loan  Agreement as  hereinafter  provided in this
letter agreement.  Accordingly, for good and valuable consideration, the receipt
and  sufficiency  of which  are  hereby  acknowledged,  it is  hereby  agreed as
follows:

         1. Section  2.1(b) of the Loan  Agreement,  which  presently  provides
         Borrower  may not  re-borrow  previously  paid  Inventory  Advances and
         Section 1.1,  Inventory  Termination Date in which no Inventory Advance
         was to be made after  certain  events  including May 1, 1996 are hereby
         amended to provide that a second  "one-time"  

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         Inventory Advance in the principal amount of $1,000,000.00 may be made
         by  Lender  to  Borrower  in  accordance  with  the  other  terms  and
         conditions of the Loan Agreement, such Advance to occur not later than
         December 31, 1997.  Upon the issuance of such  Advance,  the principal
         balance  outstanding  under the Inventory Loan shall be $1,850,513.82.
         The Inventory  Promissory  Note, the Inventory Deed of Trust and other
         documents  shall  continue to secure the Inventory  Loan. In addition,
         the  undersigned  hereby  confirm and  represent  that the  Collateral
         pledged for the Loan has a Fair Market Value sufficient to continue to
         secure and repay the Loan.
   
         2. The "Inventory Maturity Date" as defined in the Loan Agreement shall
         be  amended  to be  September  1,  1999.  All  other  terms of the Loan
         Agreement,  Inventory Deed of Trust and Inventory Promissory Note shall
         remain in full force and effect.

         3. Each of the other Loan  Documents is hereby  amended so that (i) all
         references in such Loan Document to the "Agreement" shall mean the Loan
         Agreement,  as  amended  to date and (ii) all  references  in such Loan
         document,  to that Loan Document or to any of the other Loan  Documents
         shall mean the Loan Document or such other Loan Documents as amended to
         date.

         4.  Borrower  shall pay to Lender the  reasonable  fees,  expenses  and
         disbursements of Lender preparing or reviewing this letter agreement or
         otherwise  representing  Lender in connection with any matters relating
         to the Loan Agreement or this letter agreement.

         5. Borrower and the undersigned  Guarantors hereby ratify and affirm in
         all  respects  each  and  every  representation,   warranty,  covenant,
         condition,  term and agreement set forth in the Loan Agreement,  except
         as the  Loan  Agreement  has  been  expressly  amended  by this  letter
         agreement. Borrower hereby confirms that the Loan Agreement and each of
         the other  Loan  Documents  are in full force and effect as of the date
         hereof.  Each of the  Guarantors  hereby  confirm that each  respective
         Guaranty  Agreement  and  Subordination  Agreement is in full force and
         effect as of the date hereof.

         6. The effective date of this letter agreement is December 10, 1997.

         7. This letter agreement may be executed in any number of counterparts,
         each of which when so executed and  delivered  shall be deemed to be an
         original  without the  production of any other  counterpart  and all of
         which taken together shall  constitute but one and the same instrument.
         This letter agreement shall also be effective upon exchange and receipt
         of facsimile signatures on such counterparts.

         Kindly  acknowledge your agreement with and acceptance of the terms and
conditions of this letter agreement by signing in the appropriate space below.

 
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                                         Very truly yours,

                                         TEXTRON FINANCIAL CORPORATION


                                         By: __________________________________
                                         Its: __________________________________

                                         
                                          EACH OF THE UNDERSIGNED HEREBY
                                          AGREES WITH AND ACCEPTS THE    
                                          TERMS AND CONDITIONS OF THE
                                          LETTER AGREEMENT DATED AS OF
                                          DECEMBER 10, 1997


Witness:                                  STEAMBOAT SUITES, INC.


_________________________________         By: __________________________________
                                          Its: _________________________________

                                          GUARANTORS:

                                          PREFERRED EQUITIES CORPORATION


_________________________________         By: __________________________________
                                          Its: _________________________________


                                          MEGO FINANCIAL CORP.


_________________________________         By: __________________________________
                                          Its: _________________________________


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