Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_23705 ( "Year (Ceremony)" text, "Film title used in nomination" text, "Spanish title" text, "Director" text, "Result" text )

### Question ###
Who was the director of the film that was not nominated and had the Spanish title of play?

### Accurate SQL ###

SELECT "Director" FROM table_23705 WHERE "Result" = 'Not Nominated' AND "Spanish title" = 'Play'