United States securities and exchange commission logo July 26, 2021 Andrew Pascal Chief Executive Officer and Chairman of the Board of Directors PlayStudios, Inc. 10150 Covington Cross Drive Las Vegas, Nevada 89144 Re: PlayStudios, Inc. Registration Statement on Form S-1 Filed July 19, 2021 File No. 333-258018 Dear Mr. Pascal: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Wray, Staff Attorney, at 202-551-3483 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Alan Denenberg