SEC Comment Letter for GLOBAL PAYMENTS INC (GPN) (CIK 0001123360) (GPN) — Jun 1, 2017
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)
Date: June 1, 2017 · CIK: 0001123360 · Accession: 0000000000-17-019118
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 June 1, 2017 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 Transition Period Ended December 31, 2016 Filed February 28, 2017 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/ Will iam H. Thompson
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Mail Stop 3561 June 1, 2017 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 Transition Period Ended December 31, 2016 Filed February 28, 2017 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/ Will iam H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: David M. Sheffield, Senior Vice President and Chief Accounting Officer