SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934



SciPlay Corporation.
(Name of Issuer)

Class A Common Stock ($0.001 par value)
(Title of Class of Securities)


                                                                                                    _______809087109________
(CUSIP Number)

                                   David Goldman
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5000
(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)


_____________________August 16, 2023________________________
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of §§ 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box .











1






CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
Gabelli Funds, LLC                           I.D. No.  13-4044523
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
   00-Funds of investment advisory clients
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   New York
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
725,251 (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
725,251 (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
725,251 (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
3.42%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO

2

CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
GAMCO Asset Management Inc.  I.D. No.  13-4044521
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
 00-Funds of investment advisory clients
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   New York
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
92,341 (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
92,341 (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
92,341 (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
0.44%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO

3

CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
Gabelli & Company Investment Advisers, Inc.                                   I.D. No.  13-3379374
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
Client Funds
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
363,350 (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
363,350 (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
363,350 (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
 
 
 
Percent of class represented by amount in row (11)
 
1.71%
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO, IA

4


CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
GGCP, Inc.                                                                                                         I.D. No.  13-3056041
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   Wyoming
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
6,000   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
6,000   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
6,000   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.03%
 
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

5


CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
GAMCO Investors, Inc.                                                                                           I.D. No.  13-4007862
 
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
  Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
None  (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
None  (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
None   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.00%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

6

CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
Associated Capital Group, Inc.                                                                                  I.D. No. 47-3965991
 
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
WC
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
  Delaware
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
13,350   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
13,350   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
13,350   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.06%
14
 
 
 
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

7

CUSIP No. 809087109
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
 
Mario J. Gabelli
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
 
 
(b)
 
3
Sec use only
 
4
Source of funds (SEE INSTRUCTIONS)
None
 
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
 
 
6
Citizenship or place of organization
   USA
 
Number Of
 
Shares
 
Beneficially
 
Owned
 
By Each
 
Reporting
 
Person
 
With
: 7
:
:
:
Sole voting power
 
4,000   (Item 5)
: 8
:
:
:
Shared voting power
 
None
: 9
:
:
:
Sole dispositive power
 
4,000   (Item 5)
:10
:
:
:
Shared dispositive power
 
None
11
 
 
 
Aggregate amount beneficially owned by each reporting person
 
4,000   (Item 5)
12
 
 
 
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS) X
13
 
 
 
Percent of class represented by amount in row (11)
 
0.02%
14
 
 
Type of reporting person (SEE INSTRUCTIONS)
    IN

8

Item 1. Security and Issuer
The class of equity securities to which this statement on Schedule 13D relates is the Common Stock of SciPlay Corporation (the “Issuer”), a Nevada corporation with principal offices located at 6601 Bermuda Road, Las Vegas, Nevada 89119.

Item 2. Identity and Background
Item 2 to Schedule 13D is amended, in pertinent part, as follows:
              This statement is being filed by various entities which except for LICT Corporation (“LICT) and CIBL, Inc. (“CIBL”), engage in various aspects of the securities business, primarily as investment adviser to various institutional and individual clients, including registered investment companies and pension plans, and as general partner or the equivalent of various private investment partnerships or private funds and as a registered broker-dealer.  Certain of these entities may also make investments for their own accounts. Mario J. Gabelli (“Mario Gabelli”) is deemed to directly or indirectly control these entities through his ownership interest.
The foregoing persons in the aggregate often own beneficially more than 5% of a class of equity securities of a particular issuer.  Although several of the foregoing persons are treated as institutional investors for purposes of reporting their beneficial ownership on the short-form Schedule 13G, the holdings of those who do not qualify as institutional investors may exceed the 1% threshold presented for filing on Schedule 13G or implementation of their investment philosophy may from time to time require action which could be viewed as not completely passive.  In order to avoid any question as to whether their beneficial ownership is being reported on the proper form and in order to provide greater investment flexibility and administrative uniformity, these persons have decided to file their beneficial ownership reports on the more detailed Schedule 13D form rather than on the short-form Schedule 13G and thereby to provide more expansive disclosure than may be necessary.
(a), (b) and (c) - This statement is being filed by one or more of the following persons: GGCP, Inc.  (“GGCP”), GGCP Holdings LLC (“GGCP Holdings”), GAMCO Investors, Inc. (“GBL”), Associated Capital Group, Inc. (“AC”), Gabelli Funds, LLC (“Gabelli Funds”), GAMCO Asset Management Inc. (“GAMCO”), Teton Advisors, LLC (“Teton Advisors”), Keeley-Teton Advisors, LLC (“Keeley-Teton”), Gabelli & Company Investment Advisers, Inc. (“GCIA”), Morgan Group Holding Co., (“MGH”), G.research, LLC (“G.research”), MJG Associates, Inc. (“MJG Associates”), Gabelli Securities International (Bermuda) Limited (“GSIL”), Gabelli Foundation, Inc. (“Foundation”), Mario Gabelli, LICT and CIBL.  Those of the foregoing persons signing this Schedule 13D are hereinafter referred to as the “Reporting Persons”.
GGCP makes investments for its own account and is the manager and a member of GGCP Holdings which is the controlling shareholder of GBL and AC.  GBL, a public company whose stock is quoted on the OTCQX platform, is the parent company for a variety of companies engaged in the securities business, including certain of those named below.  AC, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those listed below.
GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser registered under the Investment Advisers Act of 1940, as amended (“Advisers Act”).  GAMCO is an investment manager providing discretionary managed account services for employee benefit plans, private investors, endowments, foundations and others.
GCIA, a wholly owned subsidiary of AC, is an investment adviser registered under the Advisers Act and serves as a general partner or investment manager to limited partnerships and offshore investment companies and other accounts.  As a part of its business, GCIA may purchase or sell securities for its own account.  GCIA or its relying advisers, act as a general partner or investment manager of a number of funds or partnerships, including Gabelli Associates Fund, L.P., Gabelli Associates Fund II, L.P., Gabelli Associates Limited, Gabelli Associates Limited II E, Gabelli Intermediate Credit Fund L.P., GAMA Select Plus Master Fund, Ltd., GAMCO Medical Opportunities L.P., and Gabelli Multimedia Partners, L.P.
G.research is a wholly owned subsidiary of MGH. G.research, is a broker-dealer registered under the Securities Exchange Act of 1934, as amended (“1934 Act”), which may as a part of its business purchase and sell securities for its own account.
Gabelli Funds, a wholly owned subsidiary of GBL, is a limited liability company. Gabelli Funds is an investment adviser registered under the Advisers Act which provides advisory services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The Gabelli Growth Fund, The Gabelli Convertible and Income Securities Fund Inc., The Gabelli Value 25 Fund Inc., The Gabelli Small Cap Growth Fund, The Gabelli Equity Income Fund, The Gabelli ABC Fund, The Gabelli Global Content & Connectivity Fund, The Gabelli Gold Fund, Inc., The Gabelli Multimedia Trust Inc., The Gabelli Global Rising Income & Dividend Fund, The Gabelli Capital Asset Fund, The Gabelli International Growth Fund, Inc., The Gabelli Global Growth Fund, The Gabelli Utility Trust, The Gabelli Utilities Fund, The Gabelli Dividend Growth Fund, The Gabelli Focused Growth and Income Fund, The Comstock Capital Value Fund, The Gabelli Dividend and Income Trust, The Gabelli Global Utility & Income Trust, The GAMCO Global Gold, Natural Resources, & Income Trust, The GAMCO Natural Resources, Gold & Income Trust, The GDL Fund, Gabelli Enterprise Mergers & Acquisitions Fund, The Gabelli ESG Fund, Inc., The Gabelli International Small Cap Fund, The Gabelli Healthcare & Wellness Rx Trust, The Gabelli Global Small and Mid Cap Value Trust, Gabelli Value Plus+ Trust, Gabelli Merger Plus+ Trust Plc,  The Gabelli Global Financial Services Fund, The Gabelli Global Mini Mites Fund, The Gabelli Media Mogul Fund, The Gabelli Pet Parents’ Fund, The Gabelli U.S. Treasury Money Market Fund, Bancroft Fund Ltd. and Ellsworth Growth & Income Fund Ltd., Gabelli Growth Innovators ETF, Gabelli Love Our Planet & People ETF, Gabelli Automation ETF, Gabelli Commercial Aerospace & Defense ETF (collectively, the “Funds”), which are registered investment companies.  Gabelli Funds is also the investment adviser to The GAMCO International SICAV (sub-funds GAMCO Merger Arbitrage and GAMCO All Cap Value), a UCITS III vehicle.
Teton Advisors, an investment adviser registered under the Advisers Act, provides discretionary advisory services to The TETON Westwood Mighty Mitessm Fund, The TETON Convertible Securities Fund, The Teton Westwood Balanced Fund, and The TETON Westwood  Equity Fund. The TETON Westwood Mighty Mites Fund and the Teton Convertible Securities Fund are subadvised by Gabelli Funds, and their holdings are included in this filing.
Keeley-Teton, an investment adviser registered under the Advisers Act, provides discretionary advisory services to The Teton Westwood Smallcap Equity Fund, The Keeley Small Cap Dividend Value Fund, The Keeley Small-Mid Cap Value Fund, and The Keeley Mid Cap Dividend Value Fund, as well as to institutional and individual clients.
MJG Associates provides advisory services to private investment partnerships and offshore funds.  Mario Gabelli is the sole shareholder, director and employee of MJG Associates.   MJG Associates is the Investment Manager of Gabelli International Limited and Gabelli Fund, LDC.  Mario J. Gabelli is the general partner of Gabelli Performance Partnership, LP.
The Foundation is a private foundation.  Mario Gabelli is the Chairman, a Trustee and the Investment Manager of the Foundation. Elisa M. Wilson is the President of the Foundation.
LICT is a holding company with operating subsidiaries engaged primarily in the rural telephone industry. LICT actively pursues new business ventures and acquisitions. LICT makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is the Chief Executive Officer, a director, and substantial shareholder of LICT.
CIBL is a holding company with interests in telecommunications operations, primarily in the rural telephone industry. CIBL actively pursues new business ventures and acquisitions. CIBL makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of CIBL.
Mario Gabelli is the controlling stockholder, co-Chief Executive Officer and a director of GGCP and Chairman and Chief Executive Officer of GBL. He is the Executive Chairman of AC.  Mario Gabelli is also a member of GGCP Holdings. Mario Gabelli is the controlling shareholder of  MGH and indirectly of Teton Advisors and Keeley-Teton Advisors..
The Reporting Persons do not admit that they constitute a group.
GAMCO is a New York corporation and GBL and MGH, are Delaware corporations, each having its principal business office at One Corporate Center, Rye, New York 10580. GGCP is a Wyoming corporation and AC and GCIA are Delaware corporations each having its principal business office 191 Mason Street, Greenwich, CT 06830.   GGCP Holdings is a Delaware limited liability corporation having its principal business office at 191 Mason Street, Greenwich, CT 06830.  G.research is a Delaware limited liability company having its principal officers at One Corporate Center, Rye, New York 10580.  Gabelli Funds is a New York limited liability company having its principal business office at One Corporate Center, Rye, New York 10580.  Teton Advisors is a Delaware limited liability company having its principal place of business at 189 Mason Street, Greenwich, CT 06830.  Keeley-Teton Advisors is a Delaware limited liability company having its principal place of business at 141 W. Jackson Blvd., Chicago, IL 60604. MJG Associates is a Connecticut corporation having its principal business office at 191 Mason Street, Greenwich, CT 06830.  The Foundation is a Nevada corporation having its principal offices at 165 West Liberty Street, Reno, Nevada 89501.  LICT is a Delaware corporation having its principal place of business as 401 Theodore Fremd Avenue, Rye, New York 10580. CIBL, Inc. is a Delaware corporation having its principal place of business as 165 West Liberty Street, Suite 220, Reno, NV 89501.
For information required by instruction C to Schedule 13D with respect to the executive officers and directors of the foregoing entities and other related persons (collectively, “Covered Persons”), reference is made to Schedule I annexed hereto and incorporated herein by reference.
(d) – Not applicable.
(e) – Not applicable.
 (f) – Reference is made to Schedule I hereto.

Item 3. Source and Amount of Funds or Other Consideration
The Reporting Persons used an aggregate of approximately $25,752,486 to purchase the Securities reported as beneficially owned in Item 5. GAMCO and Gabelli Funds used approximately $1,975,008 and $15,384,390, respectively, of funds that were provided through the accounts of certain of their investment advisory clients (and, in the case of some of such accounts at GAMCO, may be through borrowings from client margin accounts) in order to purchase the Securities for such clients. GCIA used approximately $7,876,695 of client funds to purchase the Securities reported by it.  AC used approximately $289,493 of working capital to purchase the Securities reported by it.  GGCP used approximately $136,140 of working capital to purchase the Securities reported by it.  Mario Gabelli used approximately $90,760 of funds of a private entity to purchase the Securities reported by it.

Item 4. Purpose of Transaction
                             Each of the Reporting Persons has purchased and holds the Securities reported by it for investment for one or more accounts over which it has shared, sole, or both investment and/or voting power, for its own account, or both.
The Reporting Persons are engaged in the business of securities analysis and investment. The Reporting Persons analyze the operations, capital structure and markets of companies in which they invest, including the Issuer, on a continuous basis through analysis of documentation and discussions with knowledgeable industry and market observers and with representatives of such companies (often at the invitation of management).  As a result of these analytical activities one or more of the Reporting Persons may issue analysts reports, participate in interviews or hold discussions with third parties, with management or with Directors in which the Reporting Person may suggest or take a position with respect to potential changes in the operations, management or capital structure of such companies as a means of enhancing shareholder values.  Such suggestions or positions may relate to one or more of the transactions specified in clauses (a) through (j) of Item 4 of Schedule 13D including, without limitation, such matters as disposing of one or more businesses, selling the company or acquiring another company or business, changing operating or marketing strategies, adopting or not adopting, certain types of anti-takeover measures and restructuring the company’s capitalization or dividend policy.
Each of the Reporting Persons intends to adhere to the foregoing investment philosophy with respect to the Issuer.  However, none of the Reporting Persons intends to seek control of the Issuer or participate in the management of the Issuer, and any Reporting Person that is registered as an investment company under the Company Act will participate in such a transaction only following receipt of an exemption from the SEC under Rule 17d-1 under the Company Act, if required, and in accordance with other applicable law.  In pursuing this investment philosophy, each Reporting Person will continuously assess the Issuer’s business, financial condition, results of operations and prospects, general economic conditions, the securities markets in general and those for the Issuer’s securities in particular, other developments and other investment opportunities, as well as the investment objectives and diversification requirements of its shareholders or clients and its fiduciary duties to such shareholders or clients.  Depending on such assessments, one or more of the Reporting Persons may acquire additional Securities or may determine to sell or otherwise dispose of all or some of its holdings of Securities.  Although the Reporting Persons share the same basic investment philosophy and although most portfolio decisions are made by or under the supervision of Mario Gabelli, the investment objectives and diversification requirements of various clients differ from those of other clients so that one or more Reporting Persons may be acquiring Securities while others are disposing of Securities.
With respect to voting of the Securities, the Reporting Persons have adopted general voting policies relating to voting on specified issues affecting corporate governance and shareholder values.  Under these policies, the Reporting Persons generally vote all securities over which they have voting power in favor of cumulative voting, financially reasonable golden parachutes, one share one vote, management cash incentives and pre-emptive rights and against greenmail, poison pills, supermajority voting, blank check preferred stock and super-dilutive stock options.  Exceptions may be made when management otherwise demonstrates superior sensitivity to the needs of shareholders.  In the event that the aggregate voting position of all Reporting Persons exceeds 25% of the total voting position of the Issuer, one or more of the filing persons may transfer voting and/or dispositive power over shares to independent committees of directors or the owners of such shares. Such committees vote and/or consider disposition of such shares independently of the Reporting Persons.
Each of the Covered Persons who is not a Reporting Person has purchased the Securities reported herein as beneficially owned by him for investment for his own account or that of one or more members of his immediate family.  Each such person may acquire additional Securities or dispose of some or all of the Securities reported herein with respect to him.
Other than as described above, none of the Reporting Persons and none of the Covered Persons who is not a Reporting Person has any present plans or proposals which relate to or would result in any transaction, change or event specified in clauses (a) through (j) of Item 4 of Schedule 13D.

Item 5. Interest In Securities Of The Issuer
(a) The aggregate number of Securities to which this Schedule 13D relates is 1,204,292 shares, representing 5.68% of the 21,218,896 shares outstanding as reported in the Issuer’s most recently filed Form 10-Q for the quarterly period ended June 30, 2023. The Reporting Persons beneficially own those Securities as follows:




Name
Shares of
Common Stock
% of Class of
Common
 
GAMCO
 
Gabelli Funds
 
GCIA
 
AC
 
GGCP
 
Mario Gabelli
 
 
92,341
 
725,251
 
363,350
 
13,350
 
6,000
 
4,000
 
 
0.44%
 
3.42%
 
1.71%
 
0.06%
 
0.03%
 
0.02%
 
Mario Gabelli is deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons. AC, GBL and GGCP are deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons other than Mario Gabelli and the Foundation.
(b) Each of the Reporting Persons and Covered Persons has the sole power to vote or direct the vote and sole power to dispose or to direct the disposition of the Securities reported for it, either for its own benefit or for the benefit of its investment clients or its partners, as the case may be, except that (i) Gabelli Funds has sole dispositive and voting power with respect to the shares of the Issuer held by the Funds so long as the aggregate voting interest of all joint filers does not exceed 25% of their total voting interest in the Issuer and, in that event, the Proxy Voting Committee of each Fund shall respectively vote that Fund’s shares, (ii) at any time, the Proxy Voting Committee of each such Fund may take and exercise in its sole discretion the entire voting power with respect to the shares held by such fund under special  circumstances such as regulatory considerations, and (iii) the power of Mario Gabelli, AC, GBL, and GGCP is indirect with respect to Securities beneficially owned directly by other Reporting Persons.
(c) Information with respect to all transactions in the Securities which were effected during the past sixty days or since the most recent filing on Schedule 13D, whichever is less, by each of the Reporting Persons and Covered Persons is set forth on Schedule II annexed hereto and incorporated herein by reference.
 (d) The investment advisory clients of, or partnerships managed by, GAMCO, Gabelli Funds, Teton Advisors and MJG Associates have the sole right to receive and, subject to the notice, withdrawal and/or termination provisions of such advisory contracts and partnership arrangements, the sole power to direct the receipt of dividends from, and the proceeds of sale of, any of the Securities beneficially owned by such Reporting Persons on behalf of such clients or partnerships.  Except as noted, no such client or partnership has an interest by virtue of such relationship that relates to more than 5% of the Securities.
(e) Not applicable.

Item 6. Contracts, Arrangements, Understandings or Relationships with Respect to Securities of the Issuer
The powers of disposition and voting of Gabelli Funds, Teton Advisors, GAMCO, GCIA and MJG Associates with respect to Securities owned beneficially by them on behalf of their investment advisory clients, and of MJG Associates and GCIA with respect to Securities owned beneficially by them on behalf of the partnerships or corporations which they directly or indirectly manage, are held pursuant to written agreements with such clients, partnerships and funds.

Item 7. Material to be Filed as an Exhibit
The following Exhibit A is attached hereto.  The following Exhibit B is incorporated by reference to Exhibit B in the Initial Schedule 13D of the Reporting Persons with respect to Lincare Holdings Inc.
Exhibit A:
Joint Filing Agreement
Exhibit B:
Powers of Attorney to David M. Goldman and Douglas R. Jamieson from Mario J. Gabelli individually and/or as an executive officer or director of any entity of which Mr. Gabelli serves.

9

Signature
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Dated: August 25, 2023


GGCP, INC.
MARIO J. GABELLI
GABELLI FOUNDATION, INC.


By:/s/ David Goldman
     David Goldman
     Attorney-in-Fact



GABELLI FUNDS, LLC
TETON ADVISORS, LLC


By:/s/ David Goldman 
     David Goldman
     General Counsel – Gabelli Funds, LLC
     Counsel – Teton Advisors, LLC


  GAMCO INVESTORS, INC.


By:/s/ Peter D. Goldstein 
     Peter D. Goldstein
                General Counsel – GAMCO Investors, Inc.



ASSOCIATED CAPITAL GROUP, INC.
GAMCO ASSET MANAGEMENT INC.
GABELLI & COMPANY INVESTMENT ADVISERS, INC.



By:/s/ Douglas R. Jamieson 
     Douglas R. Jamieson
                    President & Chief Executive Officer – Associated Capital
Group, Inc.
      President – GAMCO Asset Management Inc.
      President – Gabelli & Company Investment Advisers, Inc.



10



SCHEDULE I
                                Information with Respect to Executive
                          Officers and Directors of the Undersigned
Schedule I to Schedule 13D is amended, in pertinent part, as follows:

The following sets forth as to each of the executive officers and directors of the undersigned: his name; his business address; his present principal occupation or employment and the name, principal business and address of any corporation or other organization in which such employment is conducted.  Unless otherwise specified, the principal employer of each such individual is GAMCO Asset Management Inc., Gabelli Funds, LLC, G.research, LLC, Teton Advisors, LLC, or GAMCO Investors, Inc., the business address of each of which is One Corporate Center, Rye, New York 10580, or Gabelli & Company Investment Advisers, Inc. or Associated Capital Group, Inc., the business address of each of which is 191 Mason Street, Greenwich, CT 06830 and each such individual identified below is a citizen of the United States.  To the knowledge of the undersigned, during the last five years, no such person has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors), and no such person was a party to a civil proceeding of a judicial or administrative body of competent jurisdiction as a result of which he was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities law or finding any violation with respect to such laws except as reported in Item 2(d) and (e) of this Schedule 13D.











11









GAMCO Investors, Inc.
Directors:
   
 
Raymond C. Avansino
 
 
 
 
              Leslie B. Daniels
 
Chairman & Chief Executive Officer
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501
 
Operating Partner
AE Industrial Partners, LP
2500 N. Military Trail, Suite 470
Boca Raton, FL 33431
 
 
Mario J. Gabelli
 
 
 
 
 
 
              Elisa M. Wilson
 
 
 
              Douglas R. Jamieson
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Co- Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
Director
c/o GAMCO Investors, Inc.
One Corporate Center
Rye, NY 10580
 
Co- Chief Executive Officer of GAMCO Investors, Inc.
President and Chief Executive Officer of Associated Capital Group, Inc.
President, Chief Operating Officer and Managing Director of GAMCO Asset Management Inc.
 
 
               Robert S. Prather
 
 
President & Chief Executive Officer
Heartland Media, LLC
1843 West Wesley Road
Atlanta, GA 30327
 
 
               Agnes Mullady
 
Former Senior Vice President of GAMCO Investors, Inc.
 
 
 
               Alexis Glick
 
Former Chief Executive Officer of GENYOUth
 
Officers:
   
Mario J. Gabelli
 
Chairman, Co-Chief Executive Officer and
       Co-Chief Investment Officer - Value
 
 
              Douglas R. Jamieson
 
Co-Chief Executive Officer
 
Peter D. Goldstein
 
Kieran Caterina
 
Senior Vice President, General Counsel & Secretary
 
Senior Vice President, Chief Accounting Officer and Principal Financial Officer
 
 
     
GAMCO Asset Management Inc.
Directors:
 
   
Douglas R. Jamieson
Regina M. Pitaro
              Paul Swirbul
              Christopher Desmarais
   
Officers:
 
   
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer – Value Portfolios
 
 
Douglas R. Jamieson
 
               David Goldman
 
President, Chief Operating Officer and Managing Director
 
General Counsel, Secretary & Chief Compliance Officer
 
 
Gabelli Funds, LLC
Officers:
 
   
Mario J. Gabelli
 
Chief Investment Officer – Value Portfolios
 
 
               David Goldman
 
Vice President, Corporate Development and General Counsel
 
 
               Richard Walz
 
Chief Compliance Officer
 
 
               Kieran Caterina
 
Chief Accounting Officer
 
 
               John Ball
 
Senior Vice President, Fund Administration
 
     
 
Gabelli Foundation, Inc.
Officers:
 
                Mario J. Gabelli
Chairman, Trustee & Chief Investment Officer
 
                Elisa M. Wilson
 
                Marc Gabelli
 
                Matthew R. Gabelli
 
                Michael Gabelli
President
 
Trustee
 
Trustee
 
Trustee













12







GGCP, Inc.
Directors:
 
          Mario J. Gabelli
 
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
          Marc Gabelli
 
President – GGCP, Inc.
          Matthew R. Gabelli
 
Vice President – Trading
G.research, LLC
One Corporate Center
Rye,  NY 10580
 
          Michael Gabelli
 
 
President & COO
Gabelli & Partners, LLC
One Corporate Center
Rye, NY 10580
 
 
          Frederic V. Salerno
 
Chairman
Former Vice Chairman and Chief Financial Officer
Verizon Communications
 
 
           Vincent S. Tese
 
Executive Chairman – FCB Financial Corp
 
           Elisa M. Wilson
 
Director
   
Officers:
 
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer
              Marc Gabelli
President
   
GGCP Holdings LLC
Members:
 
              GGCP, Inc.
 
              Mario J. Gabelli
 
 
 
Manager and Member
 
Member







13





 
Teton Advisors, LLC
Directors:
 
               Marc Gabelli
 
               Vincent J. Amabile
 
               Stephen G. Bondi, CPA
 
               Aaron J. Feingold, M.D.
 
               Nicholas F. Galluccio
 
               Kevin M. Keeley
 
               James C. Abbott, CFA, CAIA
 
               Herve D. Francois
 
               Jason D. Lamb
 
Chairman of the Board
 
Founder- Amabile Partners
 
Chief Executive Officer
 
President and Founder – Raritan Bay Cardiology Group
 
Chairman of Teton Advisors, LLC
 
President & Executive Chairman – Keeley Teton Advisors, LLC
 
Former Chairman and CEO of Carillon Tower Advisors
 
Multifamily real estate investors
 
Special advisor to IronNet, Inc.
Officers:
 
 
               Stephen G. Bondi
 
               Patrick B. Huvane, CPA, CFA
 
               Casey Haars
 
               Tiffany Hayden
 
 
Chief Executive Officer
 
Chief Financial Officer
 
Controller
 
Chief Compliance Officer
   












14









 
Associated Capital Group, Inc.
Directors:
 
Mario J. Gabelli
 
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
 
 
              Marc Gabelli
 
 
President – GGCP, Inc.
              Douglas R. Jamieson
President and Chief Executive Officer
 
              Bruce Lisman
 
 
Former Chairman - JP Morgan – Global Equity Division
Daniel R. Lee
 
 
 
Chief Executive Officer
Full House Resorts, Inc.
4670 South Ford Apache Road, Suite 190
Las Vegas, NV 89147
 
              Richard T. Prins
 
Former Partner
Skadden, Arps, Slate, Meagher & Flom LLP
 
 
              Salvatore F. Sodano
 
Vice Chairman – Retired
Broadridge Financial Solutions
 
 
              Frederic V. Salerno
 
 
 
See above
              Elisa M. Wilson
 
Director
 
Officers:
 
Mario J. Gabelli
 
               Douglas R. Jamieson
 
               Patrick Huvane
 
               Ian McAdams
 
               Peter D. Goldstein
 
Executive Chairman
 
President and Chief Executive Officer
 
Interim Co-Chief Financial Officer
 
Interim Co-Chief Financial Officer
 
Senior Vice President, Chief Legal Officer & Secretary
 
   
Gabelli & Company Investment Advisers, Inc.
 
Directors:
 
 
              Douglas R. Jamieson
 
 

Officers:
 
              Douglas R. Jamieson
 
              John Givissis
 
              Craig A. Weynand
 
Chief Executive Officer and President
 
Controller
 
Chief Compliance Officer
 
G.research, LLC
 
 
Officers:
 
               Cornelius V. McGinity
 
Office of the Chairman
 
               Vincent Amabile
 
President
               Paul Greenhaw
 
               Joseph Fernandez
 
Chief Compliance Officer
 
Controller and Financial and Operations Principal
   














15
















SCHEDULE II
INFORMATION WITH RESPECT TO
TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)

                                    SHARES PURCHASED        AVERAGE
DATE                                           SOLD(-)             PRICE(2)

 CLASS A COMMON STOCK – SCIPLAY CORPORATION


ASSOCIATED CAPITAL GROUP, INC.
   
8/17/2023
8/14/2023
                                               200
                                            1,300
                                                          22.6584
                                                          22.6700
   
8/9/2023
1,550
22.6000
   
8/9/2023
1,100
22.5999
   
8/9/2023
1,200
22.6808
   
8/8/2023
900
22.6000
   
7/31/2023
100
19.4931
   
7/26/2023
100
19.5046
   
7/21/2023
50
19.5471
   
7/20/2023
200
19.6662
   
7/19/2023
150
19.7415
         
GABELLI & COMPANY INVESTMENT ADVISERS, INC.
 
GABELLI ASSOCIATES FUND
   
8/17/2023
8/14/2023
                                            1,450
                                          10,550
                                                         22.6584
                                                          22.6700
   
8/9/2023
12,800
22.6000
   
8/9/2023
9,150
22.5999
   
8/9/2023
9,750
22.6808
   
8/8/2023
7,100
22.6000
   
7/31/2023
850
19.4931
   
7/26/2023
650
19.5046
   
7/25/2023
100
19.4995
   
7/21/2023
350
19.5471
   
7/20/2023
1,550
19.6662
   
7/19/2023
1,250
19.7415
 
GABELLI ASSOCIATES LIMITED
   
8/17/2023
8/14/2023
                                            2,200
                                         15,600
                                                          22.6584
                                                         22.6700
   
8/9/2023
18,950
22.6000
   
8/9/2023
13,550
22.5999
   
8/9/2023
14,450
22.6808
   
8/8/2023
9,750
22.6000
   
7/26/2023
950
19.5046
   
7/25/2023
100
19.4995
   
7/21/2023
550
19.5471
   
7/20/2023
2,350
19.6662
   
7/19/2023
1,250
19.7415
 
GABELLI ASSOCIATES FUND II
   
8/17/2023
8/14/2023
                                               400
                                            3,050
                                                          22.6584
                                                          22.6700
   
8/9/2023
3,700
22.6000
   
8/9/2023
2,650
22.5999
   
8/9/2023
2,850
22.6808
   
8/8/2023
2,050
22.6000
   
7/31/2023
300
19.4931
   
7/26/2023
200
19.5046
   
7/21/2023
100
19.5471
   
7/20/2023
400
19.6662
 
GABELLI ASSOCIATES LIMITED II E
   
8/17/2023
8/14/2023
                                                850
                                            6,000
                                                         22.6584
                                                         22.6700
   
8/9/2023
7,300
22.6000
   
8/9/2023
5,200
22.5999
   
8/9/2023
5,600
22.6808
   
8/8/2023
4,050
22.6000
   
7/31/2023
600
19.4931
   
7/26/2023
350
19.5046
   
7/25/2023
50
19.4995
   
7/21/2023
200
19.5471
   
7/20/2023
900
19.6662
   
7/19/2023
650
19.7415
         
GABELLI FUNDS, LLC
 
GABELLI ABC FUND
   
8/17/2023
8/16/2023
                                          26,097
                                          23,903
                                                         22.6700
                                                         22.6700
   
8/9/2023
60,000
22.7042
 
COMSTOCK CAPITAL VALUE FUND
   
8/9/2023
1,500
22.5999
 
GABELLI ENTERPRISE M&A FUND
   
8/21/2023
8/14/2023
                                          14,701
                                          20,000
                                                          22.6700
                                                          22.6700
 
THE GAMCO INTERNATIONAL SICAV
   
8/23/2023
8/17/2023
8/14/2023
                                            2,000
                                            4,100
                                         34,000
                                                          22.6900
                                                          22.6584
                                                         22.6700
   
8/9/2023
48,800
22.6000
   
8/9/2023
36,900
22.5999
   
8/9/2023
24,482
22.6808
   
8/8/2023
22,300
22.6000
   
7/31/2023
1,938
19.4931
   
7/26/2023
2,018
19.5046
   
7/25/2023
837
19.4995
   
7/21/2023
1,268
19.5471
   
7/20/2023
4,285
19.6662
   
7/19/2023
1,050
19.7415
 
GDL FUND
   
8/22/2023
8/18/2023
8/16/2023
                                          18,341
                                          20,000
                                         15,715
                                                         22.6800
                                                         22.6799
                                                         22.6700
   
8/15/2023
9,285
22.6600
 
GABELLI MERGER PLUS+ TRUST
   
8/17/2023
8/14/2023
                                                550
                                           3,700
                                                         22.6584
                                                          22.6700
   
8/9/2023
4,550
22.6000
   
8/9/2023
3,250
22.5999
   
8/9/2023
3,550
22.6808
   
8/8/2023
2,550
22.6000
   
7/31/2023
350
19.4931
   
7/26/2023
250
19.5046
   
7/21/2023
150
19.5471
   
7/20/2023
550
19.6662
   
7/19/2023
450
19.7415
         
GAMCO ASSET MANAGEMENT INC.
   
8/24/2023
8/23/2023
8/23/2023
8/21/2023
8/17/2023
8/17/2023
8/17/2023
8/16/2023
                                          12,000
                                                 78
                                            4,000
                                            1,000
                                            4,000
                                                250
                                            3,000
                                            2,000
                                                        22.7296
                                                         22.6800
                                                         22.6900
                                                          22.6800
                                                         22.6700
                                                          22.6584
                                                         22.6500
                                                         22.6800
   
8/15/2023
16,600
22.6687
   
8/14/2023
800
22.6700
   
8/9/2023
1,700
22.5999
   
8/9/2023
2,350
22.6000
   
8/9/2023
1,750
22.6808
   
8/9/2023
1,000
22.6992
   
8/8/2023
1,300
22.6000
   
7/31/2023
150
19.4931
   
7/26/2023
100
19.5046
   
7/25/2023
50
19.4995
   
7/21/2023
50
19.5471
   
7/20/2023
300
19.6662
   
7/19/2023
200
19.7415
         


          GGCP, INC.
                                                                 8/22/2023                                                                                     6,000                                                         22.6900

          MARIO J. GABELLI
                                                                 8/23/2023                                                                                     4,000                                                          22.6900



(1) UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED
    ON THE NASDAQ.

(2) PRICE EXCLUDES COMMISSION.   




16










































JOINT FILING AGREEMENT

In accordance with Rule 13d-1(f) under the securities Exchange Act of 1934, as amended, the undersigned hereby agree to the joint filing with all other Reporting Entities (as such term is defined in the Schedule 13D referred to below) on behalf of each of them of a statement on Schedule 13D (including amendments thereto) with respect to the Class A Common Stock of SciPlay Corporation and that this Agreement be included as an Exhibit to such joint filing.  This Agreement may be executed in any number of counterparts all of which taken together shall constitute one and the same instrument.

IN WITNESS WHEREOF, the undersigned hereby execute this Agreement this August 25, 2023

 
MARIO J. GABELLI
GGCP, INC.
MJG ASSOCIATES, INC.
GABELLI FOUNDATION, INC.
 
By:/s/ David Goldman
     David Goldman
     Attorney-in-Fact
 
 
TETON ADVISORS, LLC
GABELLI FUNDS, LLC
 
By: /s/ David Goldman
       David Goldman
       General Counsel –Gabelli Funds, LLC
       Counsel - Teton Advisors, LLC
 
 
GAMCO INVESTORS, INC.
 
By:/s/ Peter D. Goldstein 
Peter D. Goldstein
General Counsel – GAMCO Investors, Inc.
 
 
ASSOCIATED CAPITAL GROUP, INC.
GAMCO ASSET MANAGEMENT INC.
GABELLI & COMPANY INVESTMENT ADVISERS, INC.
G.RESEARCH, INC.
 
By:/s/ Douglas R. Jamieson
     Douglas R. Jamieson
     President & Chief Executive Officer – Associated Capital Group,
       Inc.
     President – GAMCO Asset Management Inc.
     Vice President – Gabelli & Company Investment Advisers, Inc.
     Secretary – G.research, Inc.
 
 
 

17