SEC Comment Letter for GLOBAL PAYMENTS INC (GPN) (CIK 0001123360) (GPN) — Dec 2, 2016
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)
Date: Dec. 2, 2016 · CIK: 0001123360 · Accession: 0000000000-16-103246
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 December 2, 2016 Jeffrey S. Sloan Chief Executive Officer Global Payments Inc. 10 Glenlake Parkway, North Tower Atlanta, Georgia 30328 -3473
Re: Global Payments Inc. Form 10-K for Fiscal Year Ended May 31, 2016 Filed July 28, 2016 File No. 1-16111
Dear Mr. Sloan:
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 December 2, 2016 Jeffrey S. Sloan Chief Executive Officer Global Payments Inc. 10 Glenlake Parkway, North Tower Atlanta, Georgia 30328 -3473 Re: Global Payments Inc. Form 10-K for Fiscal Year Ended May 31, 2016 Filed July 28, 2016 File No. 1-16111 Dear Mr. Sloan: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: David M. Sheffield , Senior Vice President and Chief Accounting Officer