United States securities and exchange commission logo May 13, 2022 Michael Behrens Chief Executive Officer My Racehorse CA LLC 120 Kentucky Ave., Suite 110 Lexington, KY 40502 Re: My Racehorse CA LLC Offering Statement on Form 1-A Post-qualification Amendment No. 1 Filed May 6, 2022 File No. 024-11808 Dear Mr. Behrens: This is to advise you that we do not intend to review your amendment. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cara Wirth at (202) 551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services