Tammy R. Moore

Vice President / Corporate Controller

July 9, 2018

Mr. Robert S. Littlepage

Accounting Branch Chief

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

RE: SEC Comment Letter dated July 3, 2018 related to Service Corporation International's Form 10-K for the Year ended December 31, 2017 filed February 14, 2018 and Form 10-Q for the Quarter ended March 31, 2018 filed April 26, 2018

File No. 001-06402

Dear Mr. Littlepage:

With respect to the above referenced letter, Service Corporation International respectfully requests that the due date for our response be extended to the end of the day on July 27, 2018. We make this request in order to allow sufficient time for our draft and review process.

Please do not hesitate to contact me if you have any questions or comments.

Sincerely,

/s/ Tammy R. Moore

Tammy R. Moore 

Vice President

Corporate Controller

SERVICE CORPORATION INTERNATIONAL

1929 ALLEN PARKWAY • P.O. BOX 130548 • HOUSTON, TX 77219-0548 • (713) 525-3097 • FAX (713) 525-7581