<SEC-DOCUMENT>0000089089-20-000074.txt : 20210224
<SEC-HEADER>0000089089-20-000074.hdr.sgml : 20210224
<ACCEPTANCE-DATETIME>20201221151731
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000089089-20-000074
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201221

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>
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<title>Document</title></head><body><div id="i06b72bc1a29e43609aebd519f7164687_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><img alt="scilogo1.gif" src="scilogo1.gif" style="height:76px;margin-bottom:5pt;vertical-align:text-bottom;width:90px"></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Tammy R. Moore</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Vice President &#47; Corporate Controller</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">December 21, 2020</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Division of Corporation Finance - Office of Trade &#38; Services</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">100 F. Street, N.E.</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">RE&#58;     SEC Comment Letter dated December 17, 2020 related to Service Corporation International's Form 10-K for the Year ended December&#160;31, 2019 filed February&#160;18, 2020 and Response dated December 11, 2020</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">File No.&#160;001-06402</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">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 15, 2021. We make this request in order to allow sufficient time for our draft and review process. </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Please do not hesitate to contact me if you have any questions or comments.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Sincerely,</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Tammy R. Moore  </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Tammy R. Moore&#160;</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Vice President</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Corporate Controller</font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div style="margin-bottom:5pt;margin-top:5pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:120%">SERVICE CORPORATION INTERNATIONAL</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%"> </font></div><div style="margin-bottom:5pt;margin-top:5pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">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="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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