September 7, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Katherine Bagley
Registration Statement on Form F-1 Filed on September 7, 2021
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 of under the Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the Registration Statement on Form F-1, filed on September 7, 2021 (the “Registration Statement”) of NeoGames S.A. (the “Company”). We
respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Thursday, September 9, 2021, or at such later time as the Company or
its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event
with our counsel, Latham & Watkins LLP, by calling Gilad Zohari at (212) 906-4667.
We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the
Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Gilad Zohari
of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
[signature page follows]
Very truly yours,
By: /s/ Moti Malul
Name: Moti Malul
Title: Chief Executive Officer
cc: (via email)
Raviv Adler, Neogames S.A.
Josh Kiernan, Esq., Latham &
Nathan Ajiashvili, Esq., Latham & Watkins LLP
Gilad Zohari, Esq., Latham & Watkins LLP
Gil White, Esq., Herzog Fox & Neeman
Ron Ben-Menachem, Esq., Herzog Fox & Neeman
David J. Goldschmidt, Esq., Skadden, Arps, Slate, Meagher & Flom LLP
Yossi Vebman, Esq., Skadden, Arps, Slate, Meagher & Flom LLP