SEC Comment Letter for Canterbury Park Holding Corp (CPHC) (CIK 0001672909) (CPHC) — Sep 26, 2022
Canterbury Park Holding Corp (CPHC) (CIK 0001672909)
Date: Sept. 26, 2022 · CIK: 0001672909 · Accession: 0000000000-22-010570
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-267540
Letter
United States securities and exchange commission logo September 26, 2022 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 on September 21, 2022 File No. 333-267540 Dear Mr. 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 Janice Adeloye at 202-551-3034 or Jennifer López Molina at 202-551- 3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
September 26, 2022
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 on September 21, 2022
File No. 333-267540
Dear Mr. 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 Janice Adeloye at 202-551-3034 or Jennifer López Molina at 202-551-
3792 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services