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                          February 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 January 29,
2021
                                                            File No. 333-252576

       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 Scott
Anderegg at 202-551-3342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services