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SEC Company Response from GLOBAL PAYMENTS INC (GPN) (CIK 0001123360) (GPN) — Aug 12, 2019

GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)
Date: Aug. 12, 2019 · CIK: 0001123360 · Accession: 0001123360-19-000024

AI Filing Summary & Sentiment

Referenced dates: July 30, 2019

Date
August 12, 2019
Author
/s/ David M. Sheffield
Form
CORRESP
Company
GLOBAL PAYMENTS INC (GPN) (CIK 0001123360)

Letter

Via EDGAR United States Securities and Exchange Commission Filed February 21, 2019 Form 8-K filed July 30, 2019 File No. 1-16111 Request for Extension

Dear Mr. Thompson:

Global Payments Inc. (the "Company") acknowledges receipt of the letter dated July 30, 2019 from the Staff of the Division of Corporate Finance of the Securities and Exchange Commission. In a phone conversation today with Ta Tanisha Meadows of the Staff, Ms. Meadows kindly granted the Company’s request for an extension to August 20, 2019 to respond to the Staff’s comment. Accordingly, the Company plans to respond to the Staff's comment letter on or before that date. The Company greatly appreciates the Staff's cooperation in this regard.

Sincerely,
/s/ David M. Sheffield

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CORRESP
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		Document

 Global Payments Inc.

 3550 Lenox Road

 Atlanta, Georgia 30326

 770-829-8000

 www.globalpay.com

August 12, 2019

Via EDGAR

William H. Thompson

Accounting Branch Chief Office of Consumer Products

United States Securities and Exchange Commission

Mail Stop 3561

100 F Street, NE

Washington, D.C. 20549

Re: Global Payments Inc.

Form 10-K for the Fiscal Year Ended December 31, 2018

Filed February 21, 2019

Form 8-K filed July 30, 2019

File No. 1-16111

Request for Extension

Dear Mr. Thompson:

Global Payments Inc. (the "Company") acknowledges receipt of the letter dated July 30, 2019 from the Staff of the Division of Corporate Finance of the Securities and Exchange Commission. In a phone conversation today with Ta Tanisha Meadows of the Staff, Ms. Meadows kindly granted the Company’s request for an extension to August 20, 2019 to respond to the Staff’s comment. Accordingly, the Company plans to respond to the Staff's comment letter on or before that date. The Company greatly appreciates the Staff's cooperation in this regard.

Sincerely,

/s/ David M. Sheffield

David M. Sheffield

Senior Vice President and

Chief Accounting Officer

Service. Driven. Commerce