-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, S4ApCdtm1Ls7joF9mj4eDvgxelnTWOfJK4AcI7jejtIqIljifXkMT+yX1SUNIjoM 3k5zuCIDSXZ0YllN97PALg== 0000000000-06-001626.txt : 20060310 0000000000-06-001626.hdr.sgml : 20060310 20060111140357 ACCESSION NUMBER: 0000000000-06-001626 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060111 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: DOVER MOTORSPORTS INC CENTRAL INDEX KEY: 0001017673 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 510357525 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1131 N DUPONT HWY CITY: DOVER STATE: DE ZIP: 19901 BUSINESS PHONE: 3026744600 MAIL ADDRESS: STREET 1: P O BOX 843 CITY: DOVER STATE: DE ZIP: 19903 FORMER COMPANY: FORMER CONFORMED NAME: DOVER DOWNS ENTERTAINMENT INC DATE OF NAME CHANGE: 19960627 PUBLIC REFERENCE ACCESSION NUMBER: 0001047469-05-021749 LETTER 1 filename1.txt Mail Stop 3628 August 22, 2005 By Facsimile (302) 475-3555 Klaus M. Belohoubek Senior Vice President - General Counsel Dover Motorsports, Inc. 3505 Silverside Road Plaza Centre Building, Suite 203 Wilmington, DE 19810 (302) 475-6756 Re: Dover Motorsports, Inc. Schedule TO-I/A filed on August 19, 2005 File No. 005-47265 Dear Mr. Belohoubek: We have the following comment on the above-referenced filing: Schedule TO-I Purpose of the Offer; Certain Effects of the Offer; Plans or Proposals, page 12 1. We reissue comment 6 in our letter dated August 16, 2005. While we note your response and the accompanying changes to your offer materials, you have not addressed all of the questions raised in comment 6. For example, discuss the role played by the Estate through its executor Mr. Tippie, or any other person, in initiating, negotiating or structuring the offer, including any discussions between the Estate and the company regarding disposing of the Class A Common Shares held by the Estate. We note your disclosure that the Estate had no role in setting the terms of the offer and that the company established a special committee of the board of directors to explore a self tender as a means to enhance shareholder value. Tell us any other role the Estate had in the offer. For example, you should disclose if the Estate initiated the company`s exploration of a self tender in any way. As appropriate, please amend your document in response to these comments. You may wish to provide us with marked copies of the amendment, if required, to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please file your cover letter on EDGAR. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. In addition, depending upon your response to these comments, a supplement may need to be sent to security holders. Please direct any questions to me at (202) 551-3257. You may also contact me via facsimile at (202) 772-9203. Please send all correspondence to us at the following ZIP code: 20549-3628. Very truly yours, Celeste M. Murphy Special Counsel Office of Mergers and Acquisitions -----END PRIVACY-ENHANCED MESSAGE-----