Repay Holdings Corporation
3060 Peachtree Road NW
Suite 1100
Atlanta, Georgia 30305
March 25, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Eddie Kim
| Re: | Repay Holdings Corporation (the “Company”) |
Registration Statement on Form S-3 (the “Registration Statement”)
File No. 333-285509
Ladies and Gentlemen:
On behalf of Repay Holdings Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective time of the Registration Statement of the Company be accelerated to 5:00 p.m., Eastern Time, on Friday, March 28, 2025, or as soon as practicable thereafter. The Company respectfully requests that you notify Tyler Dempsey by a telephone call to (470) 867-6728 of such effectiveness.
Please contact Heather Ducat of Troutman Pepper Locke LLP at (404) 885-3613 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| REPAY HOLDINGS CORPORATION | ||
| By: | /s/ Timothy J. Murphy | |
| Name: | Timothy J. Murphy | |
| Title: | Chief Financial Officer | |
| cc: | Heather Ducat, Troutman Pepper Locke LLP |
David Ghegan, Troutman Pepper Locke LLP