July 21, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Real Estate & Construction

100 F Street, NE

Washington, D.C. 20549

Attn:	Babette Cooper
	Jennifer Monick
	RE:	Bally’s Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2021
		Filed March 1, 2022
		Form 10-Q for the Quarterly Period Ended March 31, 2022
		Filed May 5, 2022
		File No. 001-38850

Ms. Cooper and Ms. Monick:

Bally’s Corporation (“Bally’s”) acknowledges receipt of the letter from the Staff of the U.S. Securities and Exchange Commission, dated July 11, 2022 (the “Comment Letter”), with respect to Bally’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2022.

The Staff has requested that Bally’s respond to the Comment Letter within ten business days or advise the Staff of when Bally’s will provide a response. Bally’s hereby requests an extension of the period of time in which Bally’s has to respond to the Comment Letter. Bally’s expects to respond to the Comment Letter on or before August 12, 2022 and requests an extension to such date.

If you have any questions regarding the foregoing, please do not hesitate to contact me at (401) 475-8476.

Very truly yours,

/s/ Robert Lavan

Robert Lavan

Executive Vice President & Chief Financial Officer