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