SEC Correspondence

-----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, FE7IQ+M78l+CaZ0DrmOa2ZDiIZw1wCyAQ5GoLXZTtCg2eq7X8QD+kNuZsmV/zXmL grfXCM/N9XJpm22a/E8usQ== 0001193125-07-195912.txt : 20071126 0001193125-07-195912.hdr.sgml : 20071126 20070905205207 ACCESSION NUMBER: 0001193125-07-195912 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070905 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 STATE OF INCORPORATION: DE 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 SEC Correspondence

Heartland Payment Systems, Inc.

90 Nassau Street

Princeton, New Jersey 08542

September 5, 2007

Via EDGAR and Facsimile (202-772-9209)

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-6010

Attn: Duc Dang


		Re:		REQUEST FOR ACCELERATION
				HEARTLAND PAYMENT SYSTEMS, INC.
				REGISTRATION STATEMENT ON FORM S-3
				REGISTRATION NO. 333-144917

Dear Mr. Dang:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Heartland Payment Systems, Inc., a Delaware corporation, respectfully requests the acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-144917), so that the Registration Statement shall become effective at 12:00 p.m., Eastern Time, on Friday, September 7, 2007, or as soon as possible thereafter.

In connection with our request for acceleration of effectiveness, the Company acknowledges that:

•

Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Company does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


		Sincerely yours, HEARTLAND PAYMENT SYSTEMS, INC.

		/s/ Charles H.N. Kallenbach
		Charles H.N. Kallenbach General Counsel, Chief Legal Officer and Secretary

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