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                           September 3, 2020

       John Morris
       Chief Executive Officer
       Repay Holdings Corp
       3 West Paces Ferry Road
       Suite 200
       Atlanta, GA 30305

                                                        Re: Repay Holdings Corp
Statement on Form S-3
                                                            Filed August 28,
                                                            File No. 333-248483

       Dear Mr. Morris:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jennifer
Lopez at 202-551-3792 with any questions.


                           Division of Corporation Finance

                           Office of Trade & Services