PlayAGS, Inc.
6775 S. Edmond St.
Suite 300
Las Vegas, NV 89118
July 12, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alan Campbell
PlayAGS, Inc.
Registration Statement on
Form S-3 (File No. 333-257677)
Dear Mr. Campbell:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 of PlayAGS, Inc. (the “Company”), be accelerated to July 20, 2021 at 4:30 p.m. Eastern Time or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Monica Thurmond of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3055.
*****
| Very truly yours, | |||
| PLAYAGS, INC. | |||
| By: | /s/ Vic Gallo | ||
| Name: | Vic Gallo | ||
| Title: | General Counsel / Secretary | ||
| AP GAMING, INC., as Member of | |||
| AP Gaming Holdings, LLC | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | Chief Executive Officer, President and Secretary | ||
| AP GAMING HOLDINGS, LLC, as | |||
| Member of AP Gaming I, LLC | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | Chief Executive Officer, President and Secretary | ||
| CADILLAC JACK, INC. | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
| AGS CJ HOLDINGS CORPORATION | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
[Signature Page to Company Acceleration Request]
| AGS CJ CORPORATION | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
| AP GAMING II, INC. | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
| AP GAMING II, INC. | |||
| as Member of AP Gaming Acquisition, LLC | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
| AP GAMING ACQUISITION, LLC, | |||
| as Member of AGS Capital, LLC | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Secretary / Chief Executive Officer | ||
| AGS CAPITAL, LLC | |||
| as Member of AGS LLC | |||
| By: | /s/ David Lopez | ||
| Name: | David Lopez | ||
| Title: | President / Chief Executive Officer | ||
[Signature Page to Company Acceleration Request]