Tammy R. Moore

Vice President / Corporate Controller

December 21, 2020

Division of Corporation Finance - Office of Trade & Services

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

RE: SEC Comment Letter dated December 17, 2020 related to Service Corporation International's Form 10-K for the Year ended December 31, 2019 filed February 18, 2020 and Response dated December 11, 2020

File No. 001-06402

With respect to the above referenced letter, Service Corporation International respectfully requests that the due date for our response be extended to the end of the day on January 15, 2021. We make this request in order to allow sufficient time for our draft and review process.

Please do not hesitate to contact me if you have any questions or comments.

Sincerely,

/s/ Tammy R. Moore

Tammy R. Moore 

Vice President

Corporate Controller

SERVICE CORPORATION INTERNATIONAL

1929 ALLEN PARKWAY • P.O. BOX 130548 • HOUSTON, TX 77219-0548 • (713) 525-3097 • FAX (713) 525-7581