December 17, 2024

Massimiliano Chiara
Executive VP and CFO, Executive Director
International Game Technology PLC
10 Finsbury Square, Third Floor
London EC2A 1AF
United Kingdom

       Re: International Game Technology PLC
           Form 20-F for Fiscal Year Ended December 31, 2023
           Form 6-K dated November 12, 2024
           File No. 001-36906
Dear Massimiliano Chiara:

       We have reviewed your filings and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 6-K dated November 12, 2024
Exhibit 99.1
Third Quarter 2024 Financial Highlights, page 3

1.     You discuss the changes in adjusted EBITDA and adjusted EBITDA margin in
this
       section and in the "Nine Months Ended September 30, 2024 Financial
Highlights"
       below without a discussion of the changes in their most directly
comparable GAAP
       measures. Please revise your disclosure to also discuss the changes in
net income and
       net income as a percentage of total revenue over the reporting periods.
Refer to Item
       100(a) of Regulation G.
        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.
 December 17, 2024
Page 2

       Please contact Valeria Franks at 202-551-7705 or Suying Li at
202-551-3335 with
any questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services