United States securities and exchange commission logo

                            December 30, 2020

       Robert Antokol
       Chief Executive Officer
       Playtika Holding Corp.
       c/o Playtika Ltd.
       HaChoshlim St 8
       Herzliya Pituarch, Israel

                                                        Re: Playtika Holding
Statement on Form S-1
                                                            Filed December 18,
                                                            File No. 333-251484

       Dear Mr. Antokol:

              We have reviewed your amended registration statement and have the
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Form S-1 filed December 18, 2020

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations, page 79

   1.                                                   If material, please
revise to address (with quantification if possible) how future stock
                                                        based compensation
costs will be impacted by the planned issuances under the 2020 Plan,
                                                        as described on page
 Robert Antokol
FirstName LastNameRobert  Antokol
Playtika Holding Corp.
December   NamePlaytika
              2020      Holding Corp.
Page 2    30, 2020 Page 2
FirstName LastName
       You may contact Lisa Etheredge, Staff Accountant, at (202) 551-3424 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
regarding comments on the financial statements and related matters. Please
contact Matthew
Crispino, Staff Attorney, at (202) 551-3456 or Larry Spirgel, Office Chief, at
(202) 551-
3815 with any other questions.


                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Michael Treska