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,
                                                            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.


                      Division of Corporation Finance

                      Office of Trade & Services