SEC Acceleration Request

Repay Holdings Corporation

3 West Paces Ferry Road

Suite 200

Atlanta, Georgia 30305

July 12, 2021


United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Benjamin Richie



Repay Holdings Corporation (the “Company”)

Registration Statement on Form S-3 (the “Registration Statement”)

File No. 333-257660

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 5:30 p.m., Eastern Time, on Wednesday, July 14, 2021, 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 Heather Ducat of Troutman Pepper Hamilton Sanders LLP at (404) 885-3613 if you have any questions concerning this matter. Thank you for your continued attention to this matter.


Very truly yours,

By:   /s/ Timothy J. Murphy
Name:   Timothy J. Murphy
Title:   Chief Financial Officer



Heather Ducat, Troutman Pepper Hamilton Sanders LLP

David Ghegan, Troutman Pepper Hamilton Sanders LLP