CORRESP

February 1, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention:

Pamela Long

Joel Parker

Howard Efron

Robert Telewicz


Re:		Gaming & Hospitality Acquisition Corp. Registration Statement on Form S-1 File No. 333-252182

		Acceleration Request
		Requested Date: February 2, 2021
		Requested Time: 4:00 P.M., Washington D.C. Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gaming & Hospitality Acquisition Corp. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-252182 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Washington D.C. Time, on February 2, 2021, or as soon thereafter as practicable 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 U.S. Securities and Exchange Commission.

We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP at (312) 853-2071.