March 24, 2022
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Attention: | Janice Adeloye |
| Erin Jaskot |
| Re: | Tropical Racing, Inc. Offering Statement on Form 1-A Post Qualification Amendment No. 1 Filed March 10, 2022 File No. 024-11454 |
Dear Ms. Adeloye and Ms. Jaskot:
Tropical Racing, Inc., a Florida corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement Post Qualification Amendment to become qualified at 5:00 PM Eastern Time on March 28, 2022, or as soon thereafter as possible.
Should you have any questions or require any additional information with respect to this filing, please contact Rebecca DiStefano at (954) 768-8221. Thank you for your assistance and cooperation.
Very truly yours,
TROPICAL RACING, INC. | ||
By: | /s/ Troy Levy | |
Name: | Troy Levy | |
Title: | President |