Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount
Registered

Proposed Maximum Offering Price Per

Unit

Maximum
Aggregate
Offering Price

Fee Rate

Amount of
Registration Fee

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock,
$0.01 par value
per share

457(o)

(1)

(1)

(1)

Equity

Preferred Stock,
$0.01 par value
per share

457(o)

(1)

(1)

(1)

Other

Warrants

457(o)

(1)

(1)

(1)

Other

Subscription Rights

457(o)

(1)

(1)

(1)

Other

Units

457(o)

(1)

(1)

(1)

Unallocated
(Universal)
Shelf

457(o)

(1)

(1)

$100,000,000

.0000927

$9,270.00(2)

Total Offering Amounts

$100,000,000

$9,270.00

Total Fees Previously Paid

$0.00

Total Fee Offsets

$6,490.00(3)

Net Fee Due

$2,780.00

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset
Claimed

Security
Type
Associated
with Fee
Offset
Claimed

Security
Title
Associated
with Fee
Offset
Claimed

Unsold Securities with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rule 457(p)

Fee

Offset Source

Canterbury Park Holding Corporation

Form S-3

333-234156

October 10,

2019

$6,490.00(3)

(1)

Omitted pursuant to General Instruction II.D of Form S-3 under the Securities Act of 1933, as amended (the "Securities Act"). There is being registered hereunder an indeterminate number or amount, as the case may be, of the securities of each identified class as may from time to time be offered and sold at indeterminate prices, which together shall have a maximum aggregate offering price not to exceed $100,000,000. Any securities registered hereunder may be sold separately or in combination with the other securities registered hereunder. The securities registered hereunder also include an indeterminate number or amount, as the case may be, of securities registered hereunder as may be issued upon conversion, redemption, exchange, exercise or settlement, as applicable of any other securities registered hereunder that provide for such conversion, redemption, exchange, exercise or settlement, including such securities as may be issued pursuant to anti-dilution adjustments pursuant to the anti-dilution provisions of any such securities or as a result of stock splits, stock dividends or similar transactions, pursuant to Rule 416 under the Securities Act.

(2)

Calculated in accordance with Rule 457(o) under the Securities Act.

(3)

The registrant previously paid a registration fee of $6,490 in connection with the registration of an indeterminate number of common stock, preferred stock, debt securities, warrants, subscription rights, and units with an aggregate offering price not to exceed $50,000,000 previously registered on a registration statement on Form S-3 (Registration No. 333-234156) filed with the Securities and Exchange Commission on October 10, 2019 and declared effective on October 18, 2019 (the “Prior Registration Statement”). No securities were sold under the Prior Registration Statement, which has been terminated. Pursuant to Rule 457(p) of the Securities Act, the registrant is offsetting $6,490 of the unused registration fee paid in connection with the Prior Registration Statement against the $9,270 registration fee due for this registration statement.