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                           January 5, 2021

       Fredi Nisan
       Chief Executive Officer
       GreenBox POS
       8880 Rio San Diego Drive, Suite 102
       San Diego, CA 92108

                                                        Re: GreenBox POS
                                                            Registration
Statement on Form S-1
                                                            Filed December 23,
2020
                                                            File No. 333-251636

       Dear Mr. Nisan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Cara
Wirth at (202) 551-7127 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Joseph Lucosky, Esq.