TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 6, 2021 Michael Behrens Chief Executive Officer My Racehorse CA LLC 250 W. 1st Street, Suite 256 Claremont, CA 91711 Re: My Racehorse CA LLC Offering Statement on Form 1-A Post-qualification Amendment No. 29 Filed September 24, 2021 File No. 024-10896 Dear Mr. Behrens: We have reviewed your amendment and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this comment, we may have additional comments. Post-qualification Amendment No. 29 Filed September 24, 2021 General 1. Please tell us what consideration you gave to updating your Form 1-A to include (i) information presented in your Form 1-U filed on September 30, 2021; and (ii) interim financial statements and other relevant information from your Form 1-SA for the fiscal semiannual period ended June 30, 2021, filed on September 28, 2021. Refer to Rule 252(a) of Regulation A, which requires that your Form 1-A include all of the content required by Form 1-A and "any other material information necessary to make the required statements, in light of the circumstances under which they are made, not misleading." 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. Michael Behrens My Racehorse CA LLC October 6, 2021 Page 2 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 or Lilyanna Peyser at (202) 551-3222 with any questions. Sincerely, FirstName LastNameMichael Behrens Division of Corporation Finance Comapany NameMy Racehorse CA LLC Office of Trade & Services October 6, 2021 Page 2 cc: Christopher L. Tinen FirstName LastName