TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 16, 2023 Hai Tran Chief Financial Officer CSG Systems International, Inc. 6175 S. Willow Drive, 10th Floor Greenwood Village, Colorado 80111 Re: CSG Systems International, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 18, 2022 File No. 000-27512 Dear Hai Tran: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology