SEC Comment Letter for GLOBAL PAYMENTS INC (GPN) (CIK 0001123360) (GPN) — Sep 17, 2010
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)
Date: Sept. 17, 2010 · CIK: 0001123360 · Accession: 0000000000-10-054489
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September 17, 2010 By U.S. Mail and facsimile to 770-829-8513 Mr. Daniel O’Keefe Chief Accounting Officer Global Payments Inc. 10 Glenlake Parkway, North Tower Atlanta, Georgia 30328 Re: Global Payments Inc. Form 10-K for the Fiscal Year Ended May 31, 2010 Filed July 28, 2010 File No. 1-16111 Dear Mr. O’Keefe: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Andrew Mew Accounting Branch Chief