Exhibit 99.1

	Deloitte & Touche LLP
	50 South Sixth Street
	Suite 2800
	Minneapolis, MN 55402-1538
	USA
	Tel: +1 612 397 4000
	Fax: +1 612 397 4450
	www.deloitte.com

September 4, 2009

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Canterbury Park Holding Corporation’s Form 8-K dated September 4, 2009, and have the following comments:

1.        We agree with the statements made in paragraphs (a)(i)-(a)(iii) and (b).

2.        We have no basis on which to agree or disagree with the statements made in paragraph (b)(i).

Yours truly,
	Member of
	Deloitte Touche Tohmatsu