<SEC-DOCUMENT>0001123360-24-000027.txt : 20250211
<SEC-HEADER>0001123360-24-000027.hdr.sgml : 20250211
<ACCEPTANCE-DATETIME>20240910105433
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001123360-24-000027
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240910

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLOBAL PAYMENTS INC
		CENTRAL INDEX KEY:			0001123360
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				582567903
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3550 LENOX ROAD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30326
		BUSINESS PHONE:		7708298030

	MAIL ADDRESS:	
		STREET 1:		3550 LENOX ROAD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30326
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
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<title>Document</title></head><body><div id="i4fd4ae7f2ec74a69b3754ecf07cc3b04_58"></div><div style="min-height:72pt;width:100%"><div><img alt="image.jpg" src="image.jpg" style="height:44px;margin-bottom:5pt;vertical-align:text-bottom;width:263px"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="padding-left:360pt;text-align:right"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:700;line-height:112%">Global Payments Inc.</font></div><div style="padding-left:360pt;text-align:right"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">3550 Lenox Road NE</font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">30th Floor</font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">Atlanta, GA 30026</font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">USA</font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">770.829.8000</font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font><br></font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font><br></font></div><div style="padding-left:324pt;text-align:right;text-indent:36pt"><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:8pt;font-weight:400;line-height:112%">globalpayments.com</font></div><div style="padding-left:36pt"><font><br></font></div><div><font style="color:#000000;font-family:'DM Sans',sans-serif;font-size:12pt;font-weight:400;line-height:115%">  </font></div></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">September 10, 2024</font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">100 F Street N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">Washington, D.C. 20549</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">Attn&#58; Robert Shapiro and Lyn Shenk</font></div><div><font><br></font></div><div style="text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Re&#58; </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">   </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Global Payments Inc.</font></div><div style="text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">         </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Form 10-K for Fiscal Year Ended December 31, 2023</font></div><div style="text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">         </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">File No. 001-16111</font></div><div style="text-indent:27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">         </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:115%">Request for Extension</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:115%">Dear Mr. Shapiro and Mr. Shenk&#58;</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Global Payments Inc. (the &#34;Company&#34;) acknowledges receipt of the letter dated August 27, 2024 from the staff of the U.S. Securities and Exchange Commission (the &#8220;Staff&#8221;). In a phone conversation on August 30, 2024 with Robert Shapiro of the Staff, Mr. Shapiro kindly granted the Company&#8217;s request for an extension to September 25, 2024 to respond to the Staff&#8217;s comments. Accordingly, the Company plans to respond to the Staff&#8217;s comment letter on or before that date. The Company greatly appreciates the Staff's cooperation in this regard.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:173%">Sincerely,</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; David M. Sheffield</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">David M. Sheffield</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Executive Vice President and Chief Accounting Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font style="color:#000000;font-family:'DM Sans Medium',sans-serif;font-size:8pt;font-weight:400;line-height:115%">Innovation that delivers.</font></div></div></div></body></html>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
