Allwyn Entertainment AG
Weinmarkt 9 6004
Lucerne, Switzerland
August 19, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Scott Anderegg and Mara Ransom
| Re: | Allwyn Entertainment AG Registration Statement on Form F-4 | |||
| File No. 333-266244 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allwyn Entertainment AG (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 19, 2022, or as soon thereafter as practicable, or at such other time as the Company, or their outside counsel, Kirkland & Ellis LLP, requests by telephone that such Registration Statement be declared effective.
Please contact Peter Seligson of Kirkland & Ellis LLP, special counsel to the Company at (212) 446-4756, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
| ALLWYN ENTERTAINMENT AG |
/s/ Robert Chvátal |
| Name: Robert Chvátal |
| Title: Chief Executive Officer |
