March 8, 2021
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Attention: | Donald Field |
| Dietrich King |
| Re: | Tropical Racing, Inc. |
|
| Offering Statement on Form 1-A/A |
Dear Mr. Field and Mr. King:
Tropical Racing, Inc., a Florida corporation, hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Offering Statement to become qualified at 5:00 PM Eastern Time on March 10, 2021, 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