PLAYSTUDIOS, Inc. — Regulatory Filings 2021

May 24, 2021

CORRESP 1 filename1.htm

May 24 , 2021

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington , D.C. 20549

Attn: Melissa Kindeland

Kathleen Collins

Kathleen Krebs

Larry Spirgel

Re: Acies Acquisition Corp. (the “Company”)

Registration Statement on Form S-4

File No. 333-253135

Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-253135), as amended, be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on May 25 , 2021 or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Steven Stokdyk of Latham & Watkins LLP at (213) 891-7421 and that such effectiveness also be confirmed in writing.

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Very truly yours,
ACIES ACQUISITION CORP.
By:	/s/ Daniel Fetters
Name:	Daniel Fetters
Title:	Co-Chief Executive Officer

cc:
Andrew Pascal, Chief Executive Officer, PLAYSTUDIOS, Inc.
Steven B. Stokdyk, Latham & Watkins LLP
Brent Epstein, Latham & Watkins LLP

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