<SEC-DOCUMENT>0001193125-19-265467-index.html : 20191216
<SEC-HEADER>0001193125-19-265467.hdr.sgml : 20191216
<ACCEPTANCE-DATETIME>20191010061859
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-19-265467
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191010

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:		204 STATE ROUTE 17B
		STREET 2:		P.O. BOX 5013
		CITY:			MONTICELLO
		STATE:			NY
		ZIP:			12701
		BUSINESS PHONE:		(845) 807-0001

	MAIL ADDRESS:	
		STREET 1:		204 STATE ROUTE 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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g771456g1009115452354.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g771456g1009115452354.jpg

</DOCUMENT>
</SEC-DOCUMENT>