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Correspondence 0001123360-24-000027 from GLOBAL PAYMENTS INC (GPN)

GLOBAL PAYMENTS INC
Date: Sept. 10, 2024 · CIK: 0001123360 · Accession: 0001123360-24-000027

AI Filing Summary & Sentiment

File numbers found in text: 001-16111

Referenced dates: August 27, 2024

Date
September 10, 2024
Author
/s/ David M. Sheffield
Form
CORRESP
Company
GLOBAL PAYMENTS INC

Letter

Division of Corporation Finance Re: Global Payments Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-16111 Request for Extension

Dear Mr. Shapiro and Mr. Shenk:

Global Payments Inc. (the "Company") acknowledges receipt of the letter dated August 27, 2024 from the staff of the U.S. Securities and Exchange Commission (the “Staff”). In a phone conversation on August 30, 2024 with Robert Shapiro of the Staff, Mr. Shapiro kindly granted the Company’s request for an extension to September 25, 2024 to respond to the Staff’s comments. 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 NE

30th Floor

Atlanta, GA 30026

USA

770.829.8000

globalpayments.com

September 10, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attn: Robert Shapiro and Lyn Shenk

Re:    Global Payments Inc.

         Form 10-K for Fiscal Year Ended December 31, 2023

         File No. 001-16111

         Request for Extension

Dear Mr. Shapiro and Mr. Shenk:

Global Payments Inc. (the "Company") acknowledges receipt of the letter dated August 27, 2024 from the staff of the U.S. Securities and Exchange Commission (the “Staff”). In a phone conversation on August 30, 2024 with Robert Shapiro of the Staff, Mr. Shapiro kindly granted the Company’s request for an extension to September 25, 2024 to respond to the Staff’s comments. 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

Executive Vice President and Chief Accounting Officer

Innovation that delivers.