Empire Resorts, Inc.
c/o Monticello Casino and Raceway
204 State Route 17B, P.O. Box 5013
Monticello, New York 12701
November 15, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Transportation and Leisure
100 F Street, N.E.
Washington, DC 20549
Attn: Justin Dobbie, Legal Branch Chief
Re: | Empire Resorts, Inc. |
Registration Statement on Form S-3 |
Filed October 14, 2016, as amended |
File No. 333-214119 |
Dear Mr. Dobbie:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Empire Resorts, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. on Thursday, November 17, 2016, or as soon as thereafter practicable.
Very truly yours, |
/s/ Joseph A. D’Amato |
Joseph A. D’Amato |
Chief Executive Officer |