Repay Holdings Corporation
3 West Paces Ferry Road
Suite 200
Atlanta, Georgia 30305
May 26, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Daniel Morris
| Re: | Repay Holdings Corporation (the “Company”) Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-238691 |
Ladies and Gentlemen:
On behalf of Repay Holdings Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective time of the Registration Statement of the Company be accelerated to 4:30 p.m., Eastern Time, on Thursday, May 28, 2020, or as soon as practicable thereafter. The Company respectfully requests that you notify Tyler Dempsey by a telephone call to (470) 867-6728 of such effectiveness.
Please contact David W. Ghegan of Troutman Sanders LLP at (404) 885-3139 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| REPAY HOLDINGS CORPORATION | ||
| By: | /s/ Timothy J. Murphy | |
| Name: | Timothy J. Murphy | |
| Title: | Chief Financial Officer | |
cc: David W. Ghegan, Troutman Sanders LLP