-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, E6ge5alb7awfdwBh7CYG3ydUn9VItYWfGBeV4p36WpuEtwLVvcrNl+oTpADtho5J 3kLcapCBXq2RZhVd4LLYuw== 0000921895-09-002557.txt : 20091123 0000921895-09-002557.hdr.sgml : 20091123 20091006141011 ACCESSION NUMBER: 0000921895-09-002557 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMPIRE RESORTS INC CENTRAL INDEX KEY: 0000906780 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING & DRINKING PLACES [5810] IRS NUMBER: 133714474 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RT 17B STREET 2: P.O. BOX 5013 CITY: MONTICELLO STATE: NY ZIP: 12701 BUSINESS PHONE: (845) 807-0001 MAIL ADDRESS: STREET 1: RT 17B STREET 2: P.O. BOX 5013 CITY: MONTICELLO STATE: NY ZIP: 12701 FORMER COMPANY: FORMER CONFORMED NAME: ALPHA HOSPITALITY CORP DATE OF NAME CHANGE: 19930614 CORRESP 1 filename1.htm cor05558_10062009.htm
Empire Resorts, Inc.
c/o Monticello Casino and Raceway
Route 17B, P.O. Box 5013
Monticello, New York 12701




October 6, 2009




Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549


 
Re:
Empire Resorts, Inc.
 
Registration Statement on Form S-3
 
(Registration Number 333-161499)

Ladies and Gentlemen:

We hereby request that the effective date for the Registration Statement referred to above be accelerated so that such Registration Statement will become effective at 3:00 p.m., New York time, on October 8, 2009 or as soon thereafter as practicable.

We acknowledge that should the Commission or 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant 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.

Very truly yours,
 
EMPIRE RESORTS, INC.
 
 
By:
/s/ Joseph D’Amato
 
Joseph D’Amato
 
Chief Financial Officer


 
 
 
 
 
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