December 5, 2023

Via EDGAR

Alyssa Wall

Amanda Ravitz

Disclosure Review Program

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Golden Entertainment, Inc.

Definitive Proxy Statement on Schedule 14A

Filed April 12, 2023

File No. 000-24993

Dear Ms. Wall and Ms. Ravitz:

Golden Entertainment, Inc., is in receipt of the letter from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission dated December 4, 2023 (the “Comment Letter”) with respect to the above-referenced Definitive Proxy Statement on Schedule 14A filed with the Commission on April 12, 2023. We acknowledge the Staff’s comment contained in the Comment Letter and confirm that we will revise our future proxy disclosures in accordance with the topic discussed in the Comment Letter.

Should you have any questions or concerns, or if you require any further information with respect to the foregoing, please do not hesitate to contact me.

Sincerely,

/s/ Phyllis Gilland

Phyllis Gilland

Senior Vice President & General Counsel

(p) (702) 495-4446

phyllis.gilland@goldenent.com

cc:     Blake Sartini, Chairman and Chief Executive Officer, Golden Entertainment, Inc.

    Charles Protell, President and Chief Financial Officer, Golden Entertainment, Inc.