SEC Company Response from HEARTLAND PAYMENT SYSTEMS INC (CIK 0001144354) — Aug 5, 2005
HEARTLAND PAYMENT SYSTEMS INC (CIK 0001144354)
Date: Aug. 5, 2005 · CIK: 0001144354 · Accession: 0001104659-05-036927
AI Filing Summary & Sentiment
File numbers found in text: 333-118073
Letter
Division of Corporate Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0306 Registration Statement on Form S-1 (333-118073)
Re: Heartland Payment Systems, Inc.
Dear Mr. Ossias:
Pursuant to our conversation earlier today and on behalf of our client, Heartland Payment Systems, Inc. (the “Company”), we are submitting to you highlighted copies of the studies and reports upon which the Company is relying for certain statements and assertions in the Registration Statement. In addition, we have noted in the margins next to such highlighted statements the pages of the Registration Statement containing references to such statements and assertions.
Please do not hesitate to contact me at 212-415-9215 or Jason Casella at 212-415-9204 if you need any additional materials.
Sincerely,
Nanci
Prado
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CORRESP 1 filename1.htm April 13, 2005 Geoffrey M. Ossias Division of Corporate Finance Securities and Exchange Commission Mail Stop 0409 450 Fifth Street, N.W. Washington, D.C. 20549-0306 Re: Heartland Payment Systems, Inc. Registration Statement on Form S-1 (333-118073) Dear Mr. Ossias: Pursuant to our conversation earlier today and on behalf of our client, Heartland Payment Systems, Inc. (the “Company”), we are submitting to you highlighted copies of the studies and reports upon which the Company is relying for certain statements and assertions in the Registration Statement. In addition, we have noted in the margins next to such highlighted statements the pages of the Registration Statement containing references to such statements and assertions. Please do not hesitate to contact me at 212-415-9215 or Jason Casella at 212-415-9204 if you need any additional materials. Sincerely, Nanci Prado