With Abu Dhabi coming into focus as a major new source of film financing, the timing couldn’t be better for David Marlett‘s long-gestating film set in the world of polo.

Marlett has tapped into enough Abu Dhabi coin to move “Of Kings and Cowboys” into pre-production through investment banker Patrick Abas.

“With polo having originated in Persia, there’s plenty of interest in Abu Dhabi as a way to make a statement to the world,” says Abas.

With the seed money, Marlett shot a short version of the pic using polo and ranch properties near Santa Barbara. He plans next to shoot in Argentina and at many of the top polo clubs in the world, including Dubai.

Marlett, who describes himself as “a recovering attorney,” started writing “Of Kings and Cowboys,” while playing polo at Texas Tech. It’s based on his experiences growing up in West Texas, playing polo and working horses and cattle.

He aims to make two more horse-themed films — “Fast Women, Beautiful Horses”, and “Russian Warmblood” — through his BlueRun Prods. with producers Jim Green and Mark Bacino.

“People love and relate to the majesty of horses,” Marlett says. “They’re in every person’s DNA.”

And, he notes, horse movies have been good business. Current champ in the stable is “Seabiscuit,” which grossed nearly $150 million worldwide.