United States securities and exchange commission logo

                             May 13, 2020

       Tim Murphy
       Chief Financial Officer
       Repay Holdings Corp.
       3 West Paces Ferry Road
       Suite 200
       Atlanta, GA 30305

                                                        Re: Repay Holdings
                                                            Draft Registration
Statement on Form S-1
                                                            Filed on May 6,
                                                            CIK No. 0001720592

       Dear Mr. Murphy:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. 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.

                                                        Please contact Daniel
Morris at (202) 551-3314 with any questions.


                             Division of Corporation Finance

                             Office of Trade & Services
       cc:                                              Heather Ducat, Esq.