K  R A  M  E  R   L  E  V  I  N   N  A  F  T  A L  I  S  &  F  R  A  N  K  E  L   LLP     

      Tonya M. Smith

      Associate

      Phone   212-715-9373

      Fax   212-715-8321

      tsmith@KRAMERLEVIN.com

     October 26, 2007

VIA EDGAR

Ms. Pamela Howell

Special Counsel

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: Scientific Games Corporation Definitive 14A Filed April 30, 2007 File No. 000-13063

Dear Ms. Howell:

Reference is made to the letter dated August 21, 2007 to Mr. A. Lorne Weil, Chief Executive Officer of Scientific Games Corporation (the “Company”), setting forth the comments of the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) regarding the above-referenced Definitive 14A, filed with the Commission on April 30, 2007.

In accordance with our conversations with the Staff, the Company will provide its response to the Staff on or about November 15, 2007.

Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-9373.

     Sincerely,

     /s/ Tonya M. Smith

     Tonya M. Smith

cc: A. Lorne Weil

     Scientific Games Corporation

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