Empire Resorts, Inc.
c/o Monticello Casino and Raceway
204 State Route 17B, P.O. Box 5013
Monticello, New York 12701
February 12, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Justin Dobbie, Legal Branch Chief
Re: | Empire Resorts, Inc. | |||
Registration Statement on Form S-3 | ||||
Filed January 3, 2014, as amended | ||||
File No. 333-193176 |
Dear Mr. Dobbie:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Empire Resorts, Inc. (the Company) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. on Wednesday, February 12, 2014, or as soon as thereafter practicable.
Very truly yours, |
/s/ Joseph A. DAmato |
Joseph A. DAmato |
Chief Executive Officer |