United States securities and exchange commission logo July 29, 2022 Moti Malul Chief Executive Officer NeoGames S.A. 63-65, rue de Merl L-2146 Luxembourg , Grand Duchy of Luxembourg Re: NeoGames S.A. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 14, 2022 File No. 001-39721 Dear Mr. Malul: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services