SEC Comment Letter for GLOBAL PAYMENTS INC (GPN) (CIK 0001123360) (GPN) — Feb 6, 2006
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)
Date: Feb. 6, 2006 · CIK: 0001123360 · Accession: 0000000000-06-006436
AI Filing Summary & Sentiment
File numbers found in text: 001-16111
Letter
Mail Stop 4561 VIA U.S. MAIL AND FAX (770) 829-8267 Mr. Joseph C. Hyde Chief Financial Officer Global Payments, Inc. 10 Glenlake Parkway, North Tower Atlanta, GA 30328-3495
Re: Global Payments, Inc. Form 10-K for the year ended May 31, 2005 Filed August 15, 2005 File No. 001-16111
Dear Mr. Hyde:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
February 6, 2006
Mail Stop 4561
VIA U.S. MAIL AND FAX (770) 829-8267
Mr. Joseph C. Hyde
Chief Financial Officer
Global Payments, Inc.
10 Glenlake Parkway, North Tower
Atlanta, GA 30328-3495
Re: Global Payments, Inc.
Form 10-K for the year ended May 31, 2005
Filed August 15, 2005
File No. 001-16111
Dear Mr. Hyde:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Steven Jacobs
Accounting Branch Chief
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Mr. James G. Kelly
Global Payments, Inc.
January 19, 2006
Page 1
</TEXT>
</DOCUMENT>