3 West Paces Ferry Road NW | ||||
Suite 200 | ||||
Atlanta, Georgia 30305
p. 404.504.7472 tf. 877.607.5468 f. 404.504.7471 |
September 27, 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 conversation that David Ghegan, outside counsel to Repay Holdings Corporation, had with Suying Li from the staff (the Staff) of the Securities and Exchange Commissions Division of Corporation Finance on September 24, 2021. Pursuant to that conversation, I am formally requesting an extension to respond to the Staffs comment letter dated September 15, 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).
Following the discussion of our outside counsel with Suying Li, we respectfully request an extension to respond to the Comment Letter on or before October 8, 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, |
\s\ Tyler B. Dempsey |
Tyler B. Dempsey |
General Counsel |
cc: | David W. Ghegan |
Troutman Pepper Hamilton Sanders LLP |