SEC Company Response from Canterbury Park Holding Corp (CPHC) (CIK 0001672909) (CPHC) — Sep 27, 2022
Canterbury Park Holding Corp (CPHC) (CIK 0001672909)
Date: Sept. 27, 2022 · CIK: 0001672909 · Accession: 0001437749-22-023120
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File numbers found in text: 333-267540
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CORRESP 1 filename1.htm cphc20220927_corresp.htm Canterbury Park Holding Corporation 1100 Canterbury Road Shakopee, Minnesota 55379 September 27, 2022 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 File No. 333-267540 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, September 30, 2022, 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. In addition, please notify Ms. Hamlin when this request for acceleration has been granted. Sincerely, CANTERBURY PARK HOLDING CORPORATION /s/ Randy J. Dehmer Randy J. Dehmer Chief Financial Officer