Gabriel Fernandez's late brace of penalties helped league leaders Racing to a 3-1 win at Atenas, who are point-less.
Mauricio Larriera's men have scored 11 goals in their three victories, and only Penarol are also on nine points.
Diego Zabala had put Racing ahead in the 22nd minute, only for his goal to be cancelled out just before the hour-mark by Santiago Barboza's penalty.
While Racing's attack has been the key, Penarol have relied on a defence which is yet to concede a goal.
Penarol's latest win was a 2-0 victory at home to struggling Tacuarembo.
Antonio Pacheco's penalty put Penarol ahead before Andres Rodales saw red to make things difficult for his side.
Even down to 10 men, Penarol responded and sealed their win through Marcelo Zalayeta's 77th-minute goal.
