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                              August 30, 2023

       Michael Behrens
       Chief Executive Officer
       My Racehorse CA LLC
       120 Kentucky Ave., Suite 110
       Lexington, Kentucky 40502

                                                        Re: My Racehorse CA LLC
                                                            Offering Statement
on Form 1-A
                                                            Post-Qualification
Amendment No. 12
                                                            Filed August 4,
2023
                                                            File No. 024-11808

       Dear Michael Behrens:

              We have reviewed your amendment and have the following comments.
In some of our
       comments, 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 comments apply 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 these comments, we may have additional comments.

       Post-Qualification Amendment No. 12 Filed August 4, 2023

       General

   1.                                                   We note your response
to comment 1. In appropriate places, please revise to state, as you
                                                        do in your response,
that the Manager is ultimately responsible for executing decisions,
                                                        and that trainers,
stable hands, veterinarians and other persons involved in the regular care
                                                        and maintenance of the
horses and paid by or managed by the Company handle the
                                                        ordinary day-to-day
activities subject to the Manager's authority.
   2.                                                   With respect to comment
7, please confirm that the statements and information provided
                                                        in your correspondence
filed with the Commission on March 30, 2021 remain complete
                                                        and accurate in
describing your expertise in managing horses and the level of actual
                                                        involvement you have in
managing the horses purchased by your various series LLCs.
 Michael Behrens
FirstName LastNameMichael Behrens
My Racehorse  CA LLC
Comapany
August 30, NameMy
           2023    Racehorse CA LLC
August
Page 2 30, 2023 Page 2
FirstName LastName
3.       We note your response to comment 8. Please clarify whether the
securities offered by
         Series Edge, outside of this offering statement, in any corresponding
Regulation D
         offering are identical to the securities being offered pursuant to
Regulation A and disclose
         and explain any material differences in the rights of the respective
securityholders.
4.       We note your response to comment 9. Per Instruction 5 to Item 6 of
Part II of Form 1-A,
         "[i]f any material amounts of other funds are to be used in
conjunction with the proceeds,
         state the amounts and sources of such other funds and whether such
funds are firm or
         contingent." If any material amounts of other funds (i.e. amounts
raised in a Series Edge
         offering) are to be used in conjunction with the proceeds raised in
this offering, please
         revise to state as much, as well as the amounts and sources of such
other funds and
         whether they are firm or contingent.
5.       We note your revised Exhibit 16.1 in response to comment 10. Please
revise to reflect
         which interests were sold pursuant to Regulation A and Regulation D.
        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.

        You may contact Ta Tanisha Meadows at 202-551-3322 or Angela Lumley at
202-551-
3398 if you have questions regarding comments on the financial statements and
related
matters. Please contact Cara Wirth at 202-551-7127 or Lilyanna Peyser at
202-551-3222 with
any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services
cc:      Christopher Tinen