This is a 2:15 (4:30 including the rerun) short created to promote the (JRA) Japan Racing Association's Umabi service.
The short is interactive originally, insofar as you can create your own character who will then appear in the audience at given points in the short. This video uses the default character provided.
VAs used in the short:
First half:
Popuko: Mikako Komatsu
Pipimi: Sumire Uesaka
Second half:
Popuko: Ryuusei Nakao
Pipimi: Norio Wakamoto
This is the same combination of VAs that was used for episode 3 of the TV series.
(Source: MyaaSubs)