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