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                              September 15, 2022

       Kimo Akiona
       Chief Financial Officer
       PlayAGS, Inc.
       6775 S. Edmond St., Suite 300
       Las Vegas , NV 89118

                                                        Re: PlayAGS, Inc.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2021
                                                            Filed March 10,
2022
                                                            File No. 001-38357

       Dear Mr. Akiona:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year ended December 31, 2021

       General

   1.                                                   The concerns raised in
the following comments also apply to the corresponding
                                                        disclosures in your
subsequent interim reports. Please address the need for revisions in
                                                        amendments to both the
annual and subsequent interim reports to conform with the
                                                        accounting and
disclosure requirements cited below.
       Financial Statements
       Note 12 - Commitments and Contingencies, page 97

   2.                                                   We note that you have
not accrued interest, state and local rental taxes that are payable to
                                                        the state of Alabama,
as determined by the Alabama Department of Revenue (ADOR) and
                                                        communicated to you in
January 2021, based on an audit covering the period from May
                                                        2016 through August
2019; and that you have similarly not accrued interest, state and
                                                        local rental taxes that
may be payable for subsequent periods.
 Kimo Akiona
FirstName LastNameKimo Akiona
PlayAGS, Inc.
Comapany 15,
September NamePlayAGS,
              2022        Inc.
September
Page 2    15, 2022 Page 2
FirstName LastName

         You explain that you have not a accrued a liability because you "do
not believe this loss is
         probable of payment" and you plan to dispute the matter. However,
under FASB ASC
         450-20-25-2, you must recognize a loss when information available
before the financial
         statements are issued indicates that it is probable that a liability
has been incurred and the
         amount can be reasonably estimated, notwithstanding intent or ability
to pay the liability.

         Tell us how you assessed the information that was available in
deciding that no
         accounting would be performed based on the audit results, including
descriptions of any
         instances in which you have previously been relieved of similar audit
findings, and of any
         other information obtained, or actions taken to reverse, overturn, or
invalidate these
         particular audit results prior to your issuance of the financial
statements.

         Given the uncertainties apparent in your disclosures on pages 18 and
24, referring to the
         legal and regulatory concerns pertaining to your Native American
tribal agreements,
         stating these "could result in a significant and immediate material
adverse effect" on your
         results of operations, also referring to your assessments of the
likelihood of favorable or
         unfavorable outcomes of examinations by tax authorities, stating that
resolution "could
         materially and adversely affect" your financial condition and results
of operations, further
         disclosure about the interest, state and local rental taxes should be
provided to comply
         with FASB ASC 450-20-50-4 and FASB ASC 275-10-50-8, 9 and 12.

         For example, based on the circumstances that you have described, such
disclosures may
         include (i) an estimate of possible loss or range of loss, (ii) an
indication that it is at least
         reasonably possible that a change in the estimate will occur in the
near term, and (iii) an
         explanation that it is at least reasonably possible that future events
confirming the fact of
         the loss or the change in the estimated amount of the loss will occur
in the near term.

         Please submit the revisions that you propose to address the concerns
outlined above,
         including quantification of the interest, state and local rental taxes
that are payable to the
         state of Alabama in total and for each period subsequent to those
covered by the ADOR
         audit, based on the rationale underlying the audit assessment, and a
description of your
         efforts to reverse, overturn, or invalidate the audit results.
3.       We note that you identify several class action lawsuits filed during
2020 alleging that you
         and other defendants made materially false and misleading statements
concerning, the
         company   s growth, financial performance, financial outlook,
accounting for goodwill and
         intangible assets, and the adequacy of your internal controls over
financial reporting;
         while indicating that you are unable to provide any assurance of the
outcome.

         Please clarify whether the allegations are limited to the statements
that you and the other
         defendants have made, or whether these also encompass or are focused
upon statements
         that were not made in a timely manner, i.e. the omission of, or
failure to disclose, material
         information about the company   s growth and financial performance.
 Kimo Akiona
PlayAGS, Inc.
September 15, 2022
Page 3
         Please modify your disclosures as necessary to more clearly describe
the scope and nature
         of the allegations to comply with FASB ASC 450-20-50-3 and 4(a), and
to provide an
         estimate of the possible loss or range of possible loss, or to include
a statement that such
         an estimate cannot be made, if true, to comply with FASB ASC
450-20-50-4(b).

         If such an estimate cannot be made, clarify the extent to which any of
the counterparties
         have quantified damages being sought and specify any such amounts of
which you are
         aware. Please also address the guidance in FASB ASC 275-10-50-6
through 15.
       In closing, 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. You may contact John Cannarella, Staff
Accountant, at (202) 551-
3337 or Karl Hiller, Branch Chief, at (202) 551-3686 with any questions.



FirstName LastNameKimo Akiona                                  Sincerely,
Comapany NamePlayAGS, Inc.
                                                               Division of
Corporation Finance
September 15, 2022 Page 3                                      Office of Energy
& Transportation
FirstName LastName