Horse racing at Santa Anita, California.
Title reads: "Santa Season Starts".
Santa Anita, California, United States of America (USA).
Various shots of crowds gathering a racecourse, we see the horses being led onto the track. The race is for the "$1500 Breeder Stakes". Various shots of the race in progress, starting from horses galloping out of gates. C/U of comedians, Alan Jones and Jack Haley in their seats jumping with excitement, one almost strangles the other by grabbing his binoculars. The race is won by horse named "Yankee Dandy".