0001104659-14-068614.txt : 20141121 0001104659-14-068614.hdr.sgml : 20141121 20140926172500 ACCESSION NUMBER: 0001104659-14-068614 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140926 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCIENTIFIC GAMES CORP CENTRAL INDEX KEY: 0000750004 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 810422894 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 750 LEXINGTON AVE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 3027374300 MAIL ADDRESS: STREET 1: 750 LEXINGTON AVE CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: AUTOTOTE CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: UNITED TOTE INC DATE OF NAME CHANGE: 19920317 CORRESP 1 filename1.htm

September 26, 2014

BY EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.
Washington, D.C. 20549

Attention: Patrick Gilmore

Re: Scientific Games Corporation (File No. 000-13063)

Form 10-K for Fiscal Year Ended December 31, 2013, Filed March 17, 2014

Dear Mr. Gilmore,

This letter confirms the telephone conversation on September 26, 2014 between your colleague Frank Knapp and Jeffrey Johnson, Vice President — Finance and Chief Accounting Officer of Scientific Games Corporation (the “Company), in which Mr. Johnson requested, and Mr. Knapp agreed, to grant the Company additional time to respond to the letter dated September 17, 2014 (the “Letter”) from the staff of the Commission relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2013. We believe additional time is required to properly review the Letter and finalize the Company’s response to the Letter. I am confirming that, in accordance with Mr. Johnson’s discussion with Mr. Knapp, the Company will provide its response to the Letter no later than October 15, 2014.

If you require additional information, please telephone the undersigned at (847) 785-3760.

	Very truly yours,

	/s/ Scott Schweinfurth
	Scott Schweinfurth
	Executive Vice President and Chief Financial Officer

cc: Jack B. Sarno

Vice President — Worldwide Legal Affairs and Corporate Secretary, Scientific Games Corporation

Sandra L. Flow, Esq.

Cleary Gottlieb Steen and Hamilton, LLP

2

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