if you didn't already, double check that directories & names match(settings.ini, rom path, etc).
I don't know if it's just how it pasted, but make sure parameters = is on it's own line, & not on the same line as rom extension
check that your using the correct roms, as well as database that matches (.139) Try the rom in mame4droid. If it works, look in your database to see if your romname matches. If it does, then its a settings issue.