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SEC Comment Letter for EURONET WORLDWIDE, INC. (EEFT) (CIK 0001029199) (EEFT) — Jan 8, 2015

EURONET WORLDWIDE, INC. (EEFT) (CIK 0001029199)
Date: Jan. 8, 2015 · CIK: 0001029199 · Accession: 0000000000-15-001085

AI Filing Summary & Sentiment

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Document Type
Confidence
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Summary

Reasoning

Referenced dates: December 22, 2014

Date
January 8, 2015
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
EURONET WORLDWIDE, INC. (EEFT) (CIK 0001029199)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 8, 2015 Via E-mail Rick L. Weller Chief Financial Officer Euronet Worldwide, Inc. 3500 College Blvd. Leawood, KS 66211

Re: Euornet Worldwide , Inc. Form 10-K for the Fiscal Year Ended December 31, 2013 Filed February 27 , 2014 File No. 1-31648

Dear M r. Weller :

We refer you to our comment letter dated December 22, 2014 regarding potential business contacts with Sudan and Syria . We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company m ay not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Cecilia Blye

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
                  WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

January 8, 2015

Via E-mail
Rick L. Weller
Chief  Financial Officer
Euronet Worldwide, Inc.
3500 College Blvd.
Leawood, KS 66211

 Re: Euornet Worldwide , Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2013
  Filed February 27 , 2014
  File No. 1-31648

Dear M r. Weller :

We refer you to our comment letter dated December 22, 2014 regarding potential
business contacts with Sudan and Syria .  We have completed our review of this subject matter.
We remind you that our comments or changes to disclosure in response to our comments do not
foreclose the Commission from taking any action with respect to the company or the filing and
the company m ay not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.  We urge all
persons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be
certain that the filing includes the information the Securities Exchange Act of 1934 and all
applicable rules require .

                  Sincerely,

                  /s/ Cecilia Blye

                  Cecilia Blye, Chief
                  Office of Global S ecurity Risk

cc:  Jeffrey B. Newman
  Executive Vice President and General Counsel
  Euronet Worldwide, Inc.

  Todd Schiffman
  Assistant Director
 Division of Corporation Finance