United States securities and exchange commission logo February 16, 2021 A. Lorne Weil Executive Chairman Inspired Entertainment, Inc. 250 West 57th Street, Suite 415 New York, New York 10107 Re: Inspired Entertainment, Inc. Registration Statement on Form S-3 Filed February 12, 2021 File No. 333-253072 Dear Mr. Weil: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey Rubin