November 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Suying Li and Linda Cvrkel
Re: | Repay Holdings Corporation Form 10-K for the Fiscal Year Ended December 31, 2020 Filed March 1, 2021 Amendment No. 2 to Form 10-K for the Fiscal Year Ended December 31, 2020 Filed May 10, 2021 Item 2.02 Form 8-K Dated August 9, 2021 File No. 001-38531 |
Dear Ms. Li and Ms. Cvrkel:
I am writing to follow up on the correspondence between outside counsel to Repay Holdings Corporation and Suying Li from the staff (the Staff) of the Securities and Exchange Commissions Division of Corporation Finance on November 2, 2021. Pursuant to that correspondence, I am formally confirming an extension to respond to the Staffs comment letter dated October 21, 2021, with respect to the Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on March 1, 2021, the Amendment No. 2 to Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on May 10, 2021 and Item 2.02 Form 8-K dated August 9, 2021, File No. 001-38531 (the Comment Letter).
As confirmed in the correspondence between our outside counsel and Suying Li, Repay Holdings Corporation will respond to the Comment Letter on or before November 12, 2021.
Should you have any questions regarding this request, please do not hesitate to contact our outside counsel, David Ghegan, at (404) 885-3139. Thank you.
Respectfully Submitted, |
|
Tyler B. Dempsey |
General Counsel |
cc: | David W. Ghegan |
Troutman Pepper Hamilton Sanders LLP