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
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CORRESP 1 filename1.htm 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