# EDGAR Filing Document

**Accession Number:** 0001746611
**File Stem:** 0001640334-23-000224
**Filing Date:** 2023-2
**Character Count:** 2053
**Document Hash:** 6e9eec979eb8a089d7e4e4406dba97f3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001640334-23-000224.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0001640334-23-000224

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TROPICAL RACING INC
- **CENTRAL INDEX KEY:** 0001746611
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-RACING, INCLUDING TRACK OPERATION [7948]
- **IRS NUMBER:** 821034364
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1740 GRASSY SPRINGS ROAD
- **CITY:** VERSAILLES
- **STATE:** KY
- **ZIP:** 40383
- **BUSINESS PHONE:** 561-513-8767

**MAIL ADDRESS:**
- **STREET 1:** 1740 GRASSY SPRINGS ROAD
- **CITY:** VERSAILLES
- **STATE:** KY
- **ZIP:** 40383

**TROPICAL RACING, INC**

1740 Grassy Springs Road

Versailles, Kentucky 40383

February 15, 2023

<u>**VIA EDGAR**</u>

Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Attention: Scott Anderegg

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| | |
|:---|:---|
| **Re:**<br>| **Tropical Racing, Inc. <br>**<br>**Offering Statement on Form 1-A POS (Post Qualification Amendment No. 2)** <br> **Filed February 07, 2023**<br> **File No. 024-11454** |

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Dear Mr. Anderegg:

Tropical Racing, Inc., a Florida corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement on Form 1-A POS to become qualified at 5:00 PM Eastern Time on February 17, 2023, 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.

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| | |
|:---|:---|
| Very truly yours, <br> **TROPICAL RACING, INC.** | Very truly yours, <br> **TROPICAL RACING, INC.** |
| By: | */s/ Troy Levy* |
| Name:  | Troy Levy |
| Title: | President |

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