CORRESP Filing
Canterbury Park Holding Corp
Date: Sept. 23, 2025 · CIK: 0001672909 · Accession: 0001437749-25-029734
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File numbers found in text: 333-290279
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CORRESP 1 filename1.htm cphc20250923_corresp.htm Canterbury Park Holding Corporation 1100 Canterbury Road Shakopee, Minnesota 55379 September 23, 2025 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. 333-290279 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 26, 2025, or as soon as practicable thereafter. If you have any questions regarding this request, please contact Jeffrey Anderson of Lathrop GPM LLP, counsel to the Company, at (612) 632-3002. In addition, please notify Mr. Anderson when this request for acceleration has been granted. Sincerely, CANTERBURY PARK HOLDING CORPORATION /s/ Randy J. Dehmer Randy J. Dehmer Chief Financial Officer