<SEC-DOCUMENT>0000911147-23-000051.txt : 20230714
<SEC-HEADER>0000911147-23-000051.hdr.sgml : 20230714
<ACCEPTANCE-DATETIME>20230612152736
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000911147-23-000051
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230612

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
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			AccelerationRequest
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		<p style="margin:0pt;line-height:100%;text-align:center;font-family:Cambria;color:#365F91;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;color:#000000;font-size:10pt;">CENTURY CASINOS, INC.</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:9pt;">455 E. Pikes Peak Ave., Suite 210</font>
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:9pt;">Colorado Springs, Colorado 80903</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">June 12, 2023</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&#xFEFF;</font><a name="PersonalLetterhead"></a>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">VIA EDGAR</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Division of Corporation Finance</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">100 F Street, N.E.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Washington, D.C. 20549</font>
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
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			<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;">Re:</font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;;font-size: 10pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;">Century Casinos, Inc.</font><br /><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;">Registration Statement on Form S-3</font><br /><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;color:#000000;font-size:10pt;text-decoration:underline;">File No. 333-272439</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Ladies and Gentlemen:</font>
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		<p style="margin:0pt;line-height:100%;text-align:justify;text-justify:inter-ideograph;font-family:Calibri;font-size: 10pt">
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		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;;font-size: 10pt;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:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Century Casinos, Inc. (the &#x201C;</font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">Company</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">&#x201D;) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the &#x201C;</font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">Registration Statement</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">&#x201D;) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Daylight Time on June 14, 2023, or as soon thereafter as possible.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Please contact Jeffrey Sherman of Faegre Drinker Biddle &amp; Reath LLP, counsel to the Company, at (303) 607-3666 or jeff.sherman@faegredrinker.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.</font>
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			<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:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">Sincerely</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">,</font></font>
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			<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:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:10pt;">Century Casinos, Inc.</font></font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&#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: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&#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: 10pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:195pt;"></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:10pt;">By:&nbsp; </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">/s/ </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">Margaret Stapleton</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">&nbsp;</font></font>
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			<font style="text-indent:0pt;margin-left:0pt; padding-right:185pt;"></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:10pt;">Name:</font></font><font style="display: inline;font-family:Times New Roman;font-size:10pt;;font-size: 10pt;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:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">Margaret Stapleton</font>
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		<p style="margin:0pt 0pt 0pt 252pt;line-height:100%;text-indent: -252pt;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;;font-size: 10pt;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:10pt;">Title:</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;;font-size: 10pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 234pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"></font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">Chief Financial Officer</font>
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