April 29, 2019

Eli Baker
President, Chief Financial Officer and Secretary
Diamond Eagle Acquisition Corp.
2121 Avenue of the Stars, Suite 2300
Los Angeles, California 90067

       Re: Diamond Eagle Acquisition Corp.
           Registration Statement on Form S-1
           Filed April 11, 2019
           File No. 333-230815

Dear Mr. Baker:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1 filed April 11, 2019


1.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
Our Management Team, page 2

2.     Please revise to disclose the approximate per share value received by
Silver Eagle
       investors in the merger with Dish TV India Limited. Please also revise
to disclose a
       recent closing price in US dollars of Dish TV India Limited's common
stock. Please
       revise elsewhere as appropriate.
 Eli Baker
FirstName LastNameEli Baker
Diamond Eagle Acquisition Corp.
Comapany NameDiamond Eagle Acquisition Corp.
April 29, 2019
April 2 2019 Page 2
Page 29,
FirstName LastName
Initial Business Combination, page 3

3.       We note the disclosure that NASDAQ rules require that the business
combination has an
         aggregate fair market value of at least 80% of the value of the assets
in the trust account.
         Please clarify whether the 80% requirement would continue to apply if
you were no
         longer listed on NASDAQ. Consider adding risk factor disclosure.
Risk Factors
Provisions in our amended and restated certificate of incorporation and
Delaware law may have
the effect of discouraging lawsuits...., page 56

4.       We note your disclosure that your exclusive forum provision would not
apply to suits
         brought to enforce a duty or liability created by the Exchange Act,
and your disclosure
         that the provision applies to Securities Act claims. However, it is
not clear whether this is
         consistent with the description of your exclusive forum provision. For
example, with
         respect to exclusive forum in the Court of Chancery of the State of
Delaware, we note the
         exception for any claim "(iii) for which the Court of Chancery does
not have subject
         matter jurisdiction, including, without limitation, any claim arising
under the federal
         securities laws, as to which the federal district court for the
District of Delaware will be
         the sole and exclusive forum." However, Section 27 of the Exchange Act
         exclusive federal jurisdiction over all suits brought to enforce any
duty or liability created
         by the Exchange Act or the rules and regulations thereunder, and
Section 22 of the
         Securities Act creates concurrent jurisdiction for federal and state
courts over all suits
         brought to enforce any duty or liability created by the Securities Act
or the rules and
         regulations thereunder. As a result, it is not clear whether your
exclusive forum provision
         selects the federal district court for the District of Delaware for
Exchange Act claims, and
         it is not clear which forum is selected for Securities Act claims.
Please ensure that your
         disclosure is consistent with your exclusive forum provision. In
addition, if this provision
         does not apply to actions arising under the Exchange Act, please also
ensure that the
         exclusive forum provision in your articles of incorporation states
this clearly.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
 Eli Baker
Diamond Eagle Acquisition Corp.
April 29, 2019
Page 3

       You may contact Suying Li at 202-551-3335 or Craig Arakawa at
202-551-3650 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ronald (Ron) Alper at 202-551-3329 or Pam Howell at 202-551-3357 with
any other


FirstName LastNameEli Baker                             Division of Corporation
                                                        Office of Beverages,
Apparel and
Comapany NameDiamond Eagle Acquisition Corp.
April 29, 2019 Page 3
cc:       Daniel Nussen
FirstName LastName