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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

AI Filing Summary & Sentiment

Date
September 17, 2010
Author
Not clearly detected
Form
UPLOAD
Company
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)

Letter

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

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

Show Raw Text
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