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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

Date
September 23, 2025
Author
/s/ Randy J. Dehmer
Form
CORRESP
Company
Canterbury Park Holding Corp

Letter

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

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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