June 30, 2017
VIA EDGAR AND BY FEDERAL EXPRESS
Ms. Barbara C. Jacobs, Assistant Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Inspired Entertainment, Inc. |
| Registration Statement on Form S-3 | |
| Filed April 7, 2017 | |
| File No. 333-217215 |
Dear Ms. Jacobs:
Reference is made to the letter dated May 25, 2017 (the “Comment Letter”) to Luke L. Alvarez, Chief Executive Officer of Inspired Entertainment, Inc., formerly known as Hydra Industries Acquisition Corp. (the “Company”), setting forth the comment of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Registration Statement on Form S-3 filed by the Company with the Securities and Exchange Commission.
In response to the Staff’s comment, the Company has amended the Registration Statement by filing Amendment No. 1 to Form S-3 on Form S-1.
Should you have any questions, please contact me at (646) 565-3861 or via e-mail at luke@inseinc.com.
| Sincerely, | ||||
| Inspired Entertainment, Inc. | ||||
| By: | /s/ Luke L. Alvarez | |||
| Name: | Luke L. Alvarez | |||
| Title: | Chief Executive Officer | |||
| cc: | Peter G. Smith |
| Kramer Levin Naftalis & Frankel LLP |