<SEC-DOCUMENT>0000911147-20-000064.txt : 20200820
<SEC-HEADER>0000911147-20-000064.hdr.sgml : 20200820
<ACCEPTANCE-DATETIME>20200716094646
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000911147-20-000064
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200716

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CENTURY CASINOS INC /CO/
		CENTRAL INDEX KEY:			0000911147
		STANDARD INDUSTRIAL CLASSIFICATION:	HOTELS & MOTELS [7011]
		IRS NUMBER:				841271317
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		455 E. PIKES PEAK AVE
		STREET 2:		SUITE 210
		CITY:			COLORADO SPRINGS
		STATE:			CO
		ZIP:			80903
		BUSINESS PHONE:		719-527-8300

	MAIL ADDRESS:	
		STREET 1:		455 E. PIKES PEAK AVE
		STREET 2:		SUITE 210
		CITY:			COLORADO SPRINGS
		STATE:			CO
		ZIP:			80903

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTURY CASINOS INC
		DATE OF NAME CHANGE:	19940802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPINE GAMING INC
		DATE OF NAME CHANGE:	19930824
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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		<title>
			AccelerationRequest
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	<body><div style="margin-left:72pt;margin-right:72pt;">
		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Cambria;color:#365F91;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:12pt;"> &nbsp;&nbsp;&nbsp; </font><font style="display: inline;font-family:Times New Roman;font-weight:bold;color:#000000;font-size:12pt;">CENTURY CASINOS, INC.</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;"></font>
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		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">455 E. Pikes Peak Ave., Suite 210</font>
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		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Colorado Springs, Colorado 80903</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">July </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">1</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">6, 20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">20</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font><a name="PersonalLetterhead"></a>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:12pt;text-decoration:underline;">VIA EDGAR</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Division of Corporation Finance</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">100 F Street, N.E.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Washington, D.C. 20549</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt 0pt 0pt 36pt;line-height:100%;text-indent: -36pt;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Re:</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 25.2pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Century Casinos, Inc.</font><br /><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Registration Statement on Form S-3</font><br /><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">File No. 333-2</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">39723</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">&#xFEFF;</font>
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		<p style="margin:0pt 0pt 0pt 36pt;line-height:100%;text-indent: -36pt;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:-36pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Acceleration Request</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:-36pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Requested Date: </font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">July </font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">20</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">, 20</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">20</font>
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		<p style="margin:0pt 0pt 0pt 36pt;line-height:100%;text-indent: -36pt;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:-36pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">Requested Time: </font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">4:30 p.m. Eastern Time</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;"></font>
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			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Ladies and Gentlemen:</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, Century Casinos, Inc. (the &#x201C;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">Company</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#x201D;) hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 4:30 p.m. Eastern Time on July </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, 20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">20</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, or as soon thereafter as possible. The Company also hereby requests a copy of the written order verifying the effective date.</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">Thank you for your assistance. If you should have any questions, please contact Douglas R. Wright of Faegre </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Drinker Biddle &amp; Reath</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> LLP, counsel to the Company, at (303) 607-3671.</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:125pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Very truly yours,</font></font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
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		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:214pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;">Century Casinos, Inc.</font></font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&#xFEFF;</font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:192pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;font-size:12pt;">By:&nbsp; </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">/s/ </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">Margaret Stapleton</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;text-decoration:underline;">&nbsp;</font></font>
		</p>
		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:181pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Name:</font></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Margaret Stapleton</font>
		</p>
		<p style="margin:0pt 0pt 0pt 252pt;line-height:100%;text-indent: -252pt;font-family:Calibri;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:-252pt;padding:0pt 252pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Title:</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;;font-size: 12pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 230.4pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Chief Financial Officer</font>
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