United States securities and exchange commission logo

                           March 11, 2021

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

                                                        Re: Repay Holdings
Statement on Form S-3
                                                            Filed March 5, 2021
                                                            File No. 333-253943

       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
Katherine Bagley at (202) 551-2545 with any questions.


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              David W. Ghegan