<SEC-DOCUMENT>0001193125-20-243270.txt : 20201014
<SEC-HEADER>0001193125-20-243270.hdr.sgml : 20201014
<ACCEPTANCE-DATETIME>20200910182029
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-243270
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200910

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AGILYSYS INC
		CENTRAL INDEX KEY:			0000078749
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				340907152
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 WINDWARD CONCOURSE
		STREET 2:		SUITE 250
		CITY:			ALPHARETTA
		STATE:			2Q
		ZIP:			30005
		BUSINESS PHONE:		7708107800

	MAIL ADDRESS:	
		STREET 1:		1000 WINDWARD CONCOURSE
		STREET 2:		SUITE 250
		CITY:			ALPHARETTA
		STATE:			2Q
		ZIP:			30005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIONEER STANDARD ELECTRONICS INC
		DATE OF NAME CHANGE:	19920703
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<TYPE>CORRESP
<SEQUENCE>1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>AGILYSYS, INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1000 Windward Concourse, Suite 250 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Alpharetta, Georgia 30005 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">September&nbsp;10, 2020 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Agilysys, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Registration
Statement on </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><U>Form <FONT STYLE="white-space:nowrap">S-3</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-248273)</FONT>
</U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of the
Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> (the <FONT STYLE="white-space:nowrap">&#147;S-3&#148;)</FONT> of
Agilysys, Inc. (the &#147;Company&#148;) be accelerated to September&nbsp;14, 2020 at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We
understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If
you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton&nbsp;&amp; Garrison LLP at (212) <FONT STYLE="white-space:nowrap">373-3124.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">***** </P>
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<TD VALIGN="top" COLSPAN="3">Very truly yours,</TD></TR>
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<TD VALIGN="top" COLSPAN="3"><B>AGILYSYS, INC.</B></TD></TR>
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<TD VALIGN="top">By:</TD>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Kyle Badger</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.50em; text-indent:-2.50em; font-size:10pt; font-family:Times New Roman">Name:&nbsp;Kyle Badger</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.50em; text-indent:-2.50em; font-size:10pt; font-family:Times New Roman">Title:&#8201;&#8202;Senior Vice President, General Counsel and Secretary</P></TD></TR>
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