The New York City Off-Track Betting Corporation, as part of its Chapter 9 bankruptcy proceedings, has released a list of its 20 largest unsecured creditors’ claims.

Yonkers Racing Corporation heads the list, claiming $18 million owed as of last month. The New York Racing Association has a claim for just under $14.7 million, and Monticello Raceway also makes the top five at $4.4 million.

All three claims are listed for shift settlement, host fees commissions, maintenance of effort and contractual fees.

Finger Lakes, the New York State Racing and Wagering Board, Oak Tree Racing, Churchill Downs, Keeneland, Turf Paradise and Thistledown also make the top 20.

(Harness Tracks of America)