SEC Comment Letter 0000000000-25-000321 to GLOBAL PAYMENTS INC (GPN)
GLOBAL PAYMENTS INC
Date: Jan. 13, 2025 · CIK: 0001123360 · Accession: 0000000000-25-000321
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File numbers found in text: 001-16111
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January 13, 2025
Josh Whipple
Chief Financial Officer
Global Payments Inc.
3550 Lenox Road
Atlanta, GA 30326
Re:Global Payments Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-16111
Dear Josh Whipple:
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,
Division of Corporation Finance
Office of Trade & Services