SEC Comment Letter for Canterbury Park Holding Corp (CPHC) (CIK 0001672909) (CPHC) — Oct 16, 2019
Canterbury Park Holding Corp (CPHC) (CIK 0001672909)
Date: Oct. 16, 2019 · CIK: 0001672909 · Accession: 0000000000-19-014583
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File numbers found in text: 333-234156
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October 15, 2019
Randy Dehmer
Chief Financial Officer
Canterbury Park Holding Corp
1100 Canterbury Road
Shakopee, MN 55379
Re:Canterbury Park Holding Corp
Registration Statement on Form S-3
Filed October 10, 2019
File No. 333-234156
Dear Randy Dehmer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services