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