United States securities and exchange commission logo

                            December 8, 2020

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

                                                        Re: Playtika Holding
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted November
23, 2020
                                                            CIK No. 0001828016

       Dear Mr. Antokol:

              We have reviewed your amended draft registration statement and
have the following
       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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to our
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. References to prior comments are to those in our letter dated
November 12, 2020.

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Consolidated Financial Statements
       Note 1. Organization and Summary of Significant Accounting Policies
       Revenue recognition, page F-12

   1.                                                   We note your response
to prior comment 10. Please revise your disclosure to state, as you
                                                        do in your response,
that you do not know the total price paid by the customer to the
                                                        service provider.
 Robert Antokol
FirstName LastNameRobert   Antokol
Playtika Holding Corp.
December   NamePlaytika
             2020        Holding Corp.
Page 2    8, 2020 Page 2
FirstName LastName
        You may contact Lisa Etheredge, Staff Accountant, at (202) 551-3424 or
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.


                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Michael Treska