PLAYAGS, INC.
5475 S. Decatur Blvd., Ste #100
Las Vegas, NV 89118
January 19, 2018
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Ms. Pamela A. Long
Assistant Director
Office of Manufacturing and Construction
PlayAGS, Inc.
Registration Statement on
Form S-1 (FileNo. 333-222150)
Dear Ms. Long:
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 FormS-1 relating to the registration of 10,250,000 shares (including 1,537,500 shares to cover over-allotments) of the common stock, par value $0.01 per share, of PlayAGS, Inc. (the “Company”) be accelerated to January 19, 2018 at 5:00 p.m. E.T. 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 K. Thurmond of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212)373-3055.
*****
Very truly yours, |
By: |
/s/ Kimo Akiona | |||
Name: | Kimo Akiona | |||
Title: | Chief Financial Officer, Treasurer and Chief Accounting Officer |
January 19, 2018
Pamela A. Long
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Re: | PlayAGS, Inc. |
Registration Statement on |
Form S-1 (FileNo. 333-222150) |
Dear Ladies and Gentlemen:
In connection with the proposed offering of the securities under the above-captioned Registration Statement on FormS-1 (the “Registration Statement”), we wish to advise you that we, as representatives of the underwriters, hereby join with PlayAGS, Inc.’s request that the effective date of the Registration Statement be accelerated so that the same will become effective on January 19, 2018 at 5:00 p.m. E.T., or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
(i) | Date of preliminary prospectus: January 16, 2018 |
(ii) | Dates of distribution: January 16, 2018 – January 25, 2018 |
(iii) | Number of preliminary prospectuses distributed to prospective underwriters, institutional investors, dealers and others: 1,701 |
(iv) | We have complied and will comply, and have been informed by the participating underwriters that they have complied and will comply with the requirements of Rule15c2-8 under the Securities Exchange Act of 1934, as amended. |
Very truly yours,
Credit Suisse Securities (USA) LLC | ||
Deutsche Bank Securities Inc. | ||
Jefferies LLC | ||
Macquarie Capital (USA) Inc. | ||
CREDIT SUISSE SECURITIES (USA) LLC |
By: | /s/ Renos Savvides |
Name: | Renos Savvides | |
Title: | Director | |
DEUTSCHE BANK SECURITIES INC. |
By: | /s/ Ben Darsney |
Name: | Ben Darsney | |
Title: | Director |
By: | /s/ Francis Windels |
Name: | Francis Windels | |
Title: | Managing Director |
JEFFERIES LLC |
By: | /s/ Charles Glazer |
Name: | Charles Glazer | |
Title: | Senior Vice President |
MACQUARIE CAPITAL (USA) INC. |
By: | /s/ Robert Bertagna |
Name: | Robert Bertagna | |
Title: | Vice Chairman |
By: | /s/ James Ridings |
Name: | James Ridings | |
Title: | Vice President |
On behalf of each of the Underwriters