[SPEEDWAY MOTORSPORTS, INC. LETTERHEAD]
VIA EDGAR
April 18, 2013
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F. Street, N.E.
Washington, DC 20549-0405
| Re: | Request for Acceleration |
Speedway Motorsports, Inc.
Registration Statement on Form S-4 (File No. 333-187151)
Ladies and Gentlemen:
Speedway Motorsports, Inc. (the “Company”) hereby requests that pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-4 filed on March 8, 2013, as amended by Amendment No. 1 filed on April 3, 2013, as further amended by Amendment No. 2 filed on April 17, 2013 (File No. 333-187151) (the “Registration Statement”), be accelerated so that the Registration Statement will become effective on April 22, 2013, at 2:00 p.m., Eastern time, or as soon thereafter as practicable.
In connection with this request, the Company acknowledges that:
| • | Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact R. Douglas Harmon of Parker Poe Adams & Bernstein LLP at (704) 335-9020 with any questions you may have. In addition, please notify Mr. Harmon when this request for acceleration has been granted.
Very truly yours,
Speedway Motorsports, Inc. | ||
| By: | /s/ William R. Brooks | |
William R. Brooks Vice Chairman, Chief Financial Officer and Treasurer | ||
| cc: | R. Douglas Harmon |
| Parker Poe Adams & Bernstein LLP |
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