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SEC Company Response from 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: 0001104659-19-054336

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File numbers found in text: 333-234156

Date
October 16, 2019
Author
/s/ Randy J. Dehmer
Form
CORRESP
Company
Canterbury Park Holding Corp (CPHC) (CIK 0001672909)

Letter

Canterbury Park Holding Corporation

1100 Canterbury Road

Shakopee, MN 55379

October 16, 2019

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Canterbury Park Holding Corporation

Registration Statement on Form S-3

Filed October 10, 2019

File No. 333-234156

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Canterbury Park Holding Corporation hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on Friday, October 18, 2019, or as soon as practicable thereafter.

If you have any questions regarding this request, please contact April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3211.

Sincerely,
CANTERBURY PARK HOLDING CORPORATION

Show Raw Text
CORRESP
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Canterbury Park Holding Corporation

1100 Canterbury Road

Shakopee, MN 55379

October 16, 2019

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: Canterbury Park Holding Corporation

Registration Statement on Form S-3

Filed October 10, 2019

File No. 333-234156

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933,
as amended, Canterbury Park Holding Corporation hereby respectfully requests acceleration of the effective date of the above-referenced
Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on Friday, October 18, 2019, or as
soon as practicable thereafter.

If you have any questions regarding this request, please contact
April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3211.

Sincerely,

CANTERBURY PARK HOLDING CORPORATION

/s/ Randy J. Dehmer

Randy J. Dehmer

Chief Financial Officer