13G Filing: Rutabaga Capital Management and Rutabaga Capital Management LLC

UNITED STATES
SECURITIES AND EXCHANGECOMMISSION
Washington D.C. 20549

SCHEDULE 13G

Under the Securities Exchange Act 1934
(Amendment No.)

PEAK RESORTS INC
————————
(Name of Issuer)

COMMON
——
(Title of Class of Securities)

70469L100
———
(CUSIP Number)

May 31, 2017
——–
(Date of Event Which Requires Filing of this Statement)

CHECK THE APPROPRIATE BOX TO DESIGNATE THE RULE PURSUANT
TO WHICH THIS SCHEDULE IS FILED:

[X] RULE 13D-1(b)

[ ] RULE 13D-1(c)

——————————————————–
1. Names of Reporting Persons
I.R.S. Identification No. of above person

RUTABAGA CAPITAL MANAGEMENT
I.R.S. Identification No.: 04-3451870

——————————————————–

2. Check the Appropriate Box if a Member of a Group
(a)[ ]
(b)[ ]

——————————————————–

3. SEC Use Only

——————————————————–

4. Citizenship or Place of Organization

Massachusetts
——————————————————–
5. Sole Voting Power
NUMBER OF
SHARES 956600
BENEFICIALLY
OWNED BY 6. Shared Voting Power
EACH
REPORTING 442776
PERSON
WITH 7. Sole Dispositive Power

1399376
8. Shared Dispositive Power

0
——————————————————–
9. Aggregate Amount Beneficially Owned by Each
Reporting Person

1399376

Item 3. IF THIS STATEMENT IS BEING FILED PURSUANT TO
RULE 13d-1(b), or 13d-2(b) OR (c), CHECK WHETHER THE
PERSON FILING IS A:

(a) [ ] Broker or dealer registered under Section 15
of the Act(15 U.S.C 780);
(b) [ ] Bank as defined in Section 3(a)(6) of the
Act(15 U.S.C 78c);
(c) [ ] insurance company as defined in Section
3(a)(19) of the Act(15 U.S.C 78c);
(d) [ ] Investment company registered under Section 8
of the Investment Company Act of 1940(15 U.S.C.
80a-8);
(e) [X] An investment adviser in accordance with
section 240.13d-1(b)(I)(ii)(E)
(f) [ ] An employee benefit plan or endowment fund in
accordance with 13d-1(b)(1)(ii)(F);
(g) [ ] A parent holding company or control person in
accordance with 13d-1(b)(1)(ii)(G);
(h) [ ] A savings association as defined in in Section
3(b) of the Federal Deposit Insurance Act(12 U.S.C
1813);
(i) [ ] A church plan that is excluded from the
definition of an investment company under
Section3(c)(14) of the Investment Company Act of
1940(15 U.S.C. 80a-3);
(j) [ ] Group, in accordance with 13d-1(b)(1)(ii)(J)

If this statement is filed pursuant to 13d-1(c), check
this box. [ ]

Item 4. OWNERSHIP

Provide the following information regarding the
aggregate number and percentage of the class of
securities of the issuer identified in Item 1.

(a) Amount beneficially owned: 1399376
———
(b) Percent of class: 10.01%
——————————-

(c) Number of Shares as to which person has:

(i) Sole power to vote: 956600
(ii) Shared power to vote or to direct the vote: 442776

(iii) Sole power to dispose or to direct the
disposition of: 1399376
———
(iv) Shared power to dispose or to direct the
disposition of: 0

Item 5. OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS

If this statement is being filed to report the fat
that as of the date hereof the reporting person has
ceased to be the beneficial owner of more than five
percent of the class of securities, check the following
[ ]

Not Applicable

Item 6. OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF
OF ANOTHER PERSON.

Not Applicable

Item 7. IDENTIFIACTION AND CLASSIFICATION OF THE
SUBSIDIARY WHICH AQUIRED THE SECURITY BEING
REPORTED ON
BY THE PARENT HOLDING COMPANY.

Not Applicable

Item 8. IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF
A GROUP.

Not Applicable

Item 9. NOTICE OF DISSOLUTION OF GROUP

Not Applicable

Item 10. CERTIFICATION