December 12, 2018

Michael Quartieri
Chief Financial Officer
Scientific Games Corporation
6601 Bermuda Road
Las Vegas, Nevada 89119

       Re: Scientific Games Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed March 1, 2018
           Form 10-Q for the Quarterly Period Ended June 30, 2018
           Filed August 2, 2018
           File No. 001-11693

Dear Mr. Quartieri:

        We have reviewed your October 31, 2018 response to our comment letter
and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.

       Please respond to this comment 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
comment apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in
our October 22, 2018 letter.

Form 10-Q for the Quarterly Period Ended June 30, 2018

Note 2. Revenue Recognition
Lottery Instant Products, page 14

1.    We note your response to prior comment 4. Please address the following:

          Help us better understand the nature of the services provided in your
CSP
          arrangements. Describe the services in detail and further explain why
you believe
          each day of service is distinct. In addition, describe how and to
what extent you
          manage inventory levels at the retail outlets.
 Michael Quartieri
Scientific Games Corporation
December 12, 2018
Page 2

             Please further explain what consideration you gave to whether the
underlying services
             you have identified were separate performance obligations.

             Your response indicates that you recognize revenue over time based
on ultimate ticket
             activation. Please clarify this statement as your reference to
activation implies that
             you recognize revenue at a point in time.

             Please quantify the revenues recognized from CSP arrangements in
2018.
       You may contact Eiko Yaoita Pyles, Staff Accountant, at 202-551-3587 or
Christine
Dietz, Assistant Chief Accountant, at 202-551-3408 if you have questions.



                                                              Sincerely,
FirstName LastNameMichael Quartieri
                                                              Division of
Corporation Finance
Comapany NameScientific Games Corporation
                                                              Office of
Information Technologies
December 12, 2018 Page 2                                      and Services
FirstName LastName