SEC Company Response from Usio, Inc. (USIO) (CIK 0001088034) (USIO) — Dec 1, 2017
Usio, Inc. (USIO) (CIK 0001088034)
Date: Dec. 1, 2017 · CIK: 0001088034 · Accession: 0001088034-17-000028
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File numbers found in text: 333-221178
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CORRESP 1 filename1.htm Document December 1, 2017 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3561 Washington, D.C. 20549 Attn: David Lin Re: Payment Data Systems, Inc. Registration Statement on Form S-3, as amended Filed October 27, 2017, and amended on November 21, 2017 File No. 333-221178 Acceleration Request Requested Date: December 6, 2017 Requested Time: 4:00 P.M. EST Dear Mr. Lin: Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Payment Data Systems, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-3 (the “Registration Statement”) be accelerated to Wednesday, December 6, 2017 at 4:00 p.m. EST or as soon as practicable thereafter. The cooperation of the staff in meeting our request is very much appreciated. Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you. Very truly yours, /s/ Louis A. Hoch By: Louis A. Hoch President and Chief Executive Officer cc: Amy Trombly, Esq.