<SEC-DOCUMENT>0000089089-19-000043.txt : 20200221
<SEC-HEADER>0000089089-19-000043.hdr.sgml : 20200221
<ACCEPTANCE-DATETIME>20191218162422
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000089089-19-000043
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20191218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SERVICE CORP INTERNATIONAL
		CENTRAL INDEX KEY:			0000089089
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				741488375
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1929 ALLEN PKWY
		STREET 2:		P O BOX 130548
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77019
		BUSINESS PHONE:		7135225141

	MAIL ADDRESS:	
		STREET 1:		P O BOX 130548
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77219-0548

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SERVICE CORPORATION INTERNATIONAL
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using Wdesk 1 -->
		<!-- Copyright 2019 Workiva -->
		<title>Document</title>
	</head>
	<body><div style="font-family:Times New Roman;font-size:10pt;">
<div><a name="s16853e9d57bd44cd8a46a8755de06a62"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:center;"><img src="scilogo.gif" alt="scilogo.gif" style="height:76px;width:90px;"></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Tammy R. Moore</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Vice President / Corporate Controller</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">December 18, 2019</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Mr. Blaise Rhodes </font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporation Finance - Office of Trade &amp; Services</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F. Street, N.E.</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">RE:     SEC Comment Letter dated December 18, 2019 related to Service Corporation International's Form 10-K for the Year ended December&#160;31, 2018 filed February&#160;20, 2019</font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">File No.&#160;001-06402</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Mr. Rhodes</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">With respect to the above referenced letter, Service Corporation International respectfully requests that the due date for our response be extended to the end of the day on January 17, 2020. We make this request in order to allow sufficient time for our draft and review process. </font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Please do not hesitate to contact me if you have any questions or comments.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Sincerely,</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">/s/ Tammy R. Moore</font><font style="font-family:inherit;font-size:11pt;">&#32;&#32;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Tammy R. Moore&#160;</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Vice President</font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Corporate Controller</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:11pt;">SERVICE CORPORATION INTERNATIONAL</font><font style="font-family:inherit;font-size:12pt;">&#32;</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1929 ALLEN PARKWAY &#8226; P.O. BOX 130548 &#8226; HOUSTON, TX 77219-0548 &#8226; (713) 525-3097 &#8226; FAX (713) 525-7581</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</div></body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>scilogo.gif
<TEXT>
begin 644 scilogo.gif
M1TE&.#EA6P!. /4      +"PL&!@8# P,! 0$%!04)"0D.#@X/#P\(" @$!
M0,# P$]/3X^/C\_/S____[^_O^_O[Z^OKV]O;Q\?'Z"@H-#0T \/#W]_?S\_
M/R\O+Y^?G]_?WW!P<%]?7R @(
M
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M %.8T 13 6R)$5QV$@0*2%(O9X*^N3C@F^!DI#B].<YRDO.<X/QF.</H%->
MP)-U?$ AJTC/>@*&5J(T3TZX9B;/?OJ3(P/PBD XL)A_&O2@ HE V^Q7@' A
/]*$0C:A$)TK1BJ8D(  [

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
