0001193125-10-038652.txt : 20120720 0001193125-10-038652.hdr.sgml : 20120720 20100224140534 ACCESSION NUMBER: 0001193125-10-038652 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHURCHILL DOWNS INC CENTRAL INDEX KEY: 0000020212 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-RACING, INCLUDING TRACK OPERATION [7948] IRS NUMBER: 610156015 STATE OF INCORPORATION: KY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 600 N. HURSTBOURNE PKWY STREET 2: SUITE 400 CITY: LOUIVILLE STATE: KY ZIP: 40222 BUSINESS PHONE: 5026364400 MAIL ADDRESS: STREET 1: 600 N. HURSTBOURNE PKWY STREET 2: SUITE 400 CITY: LOUIVILLE STATE: KY ZIP: 40222 CORRESP 1 filename1.htm Acceleration Request

Churchill Downs Incorporated

700 Central Avenue

Louisville, Kentucky 40208

February 24, 2010

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

 

  Re: Churchill Downs Incorporated
       Registration Statement on Form S-4
       File No.: 333-164008

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Churchill Downs Incorporated, a Kentucky corporation (the “Company”), hereby requests that its Registration Statement on Form S-4 (File No. 333-164008) be declared effective at 5:00 p.m., Washington, D.C. time, on February 25, 2010, or as soon thereafter as practicable.

In connection with this request, the Company acknowledges that:

 

  •  

should the Securities and Exchange Commission (the “Commission”) or the Commission’s staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

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Very truly yours,

CHURCHILL DOWNS INCORPORATED
By:  

/s/ Rebecca C. Reed

Name:   Rebecca C. Reed
Title:   Senior Vice President and Secretary

 

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