Commonwealth Thoroughbreds LLC
1450 North Broadway
Lexington, Kentucky 40505
July 19, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Attention: | Taylor Beech Office of Trade & Services |
Re: | Commonwealth Thoroughbreds LLC Post-Qualification Amendment No. 2 to Offering Statement on Form 1-A Filed July 2, 2021 File No. 024-11130 |
Ladies and Gentlemen:
We request that the above referenced Post-Qualification Amendment No. 2 to Offering Statement on Form 1-A for Commonwealth Thoroughbreds LLC, a Delaware limited liability company, be declared qualified by the Securities and Exchange Commission at 4:00 PM Eastern Time on Tuesday, July 20, 2020, or as soon thereafter as practicable.
| Sincerely, /s/ Brian Doxtator, Chief Executive Officer of Commonwealth Markets Inc., the Managing Member of Commonwealth Thoroughbreds LLC |
Copy to: | Alan K. MacDonald |