-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, KS2/mfw/PegariVFWrgFhLWhOM7ZOTrQAqNOYB06jDnYH//ffpF/JB/cXpONMj8k 4ISvQBrBhhZDHYHP/mHsdg== 0001104659-05-036927.txt : 20060824 0001104659-05-036927.hdr.sgml : 20060824 20050805180836 ACCESSION NUMBER: 0001104659-05-036927 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HEARTLAND PAYMENT SYSTEMS INC CENTRAL INDEX KEY: 0001144354 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 90 NASSAU STREET, 2ND FLOOR CITY: PRINCETON STATE: NJ ZIP: 08542 BUSINESS PHONE: 6096833850 MAIL ADDRESS: STREET 1: 90 NASSAU STREET, 2ND FLOOR CITY: PRINCETON STATE: NJ ZIP: 08542 CORRESP 1 filename1.htm

April 13, 2005

Geoffrey M. Ossias

Division of Corporate Finance

Securities and Exchange Commission

Mail Stop 0409

450 Fifth Street, N.W.

Washington, D.C. 20549-0306

Re: Heartland Payment Systems, Inc.

Registration Statement on Form S-1 (333-118073)

Dear Mr. Ossias:

Pursuant to our conversation earlier today and on behalf of our client, Heartland Payment Systems, Inc. (the “Company”), we are submitting to you highlighted copies of the studies and reports upon which the Company is relying for certain statements and assertions in the Registration Statement. In addition, we have noted in the margins next to such highlighted statements the pages of the Registration Statement containing references to such statements and assertions.

Please do not hesitate to contact me at 212-415-9215 or Jason Casella at 212-415-9204 if you need any additional materials.

Sincerely,

Nanci Prado

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