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                          July 15, 2021

       Fred Nisan
       Chief Executive Officer
       GreenBox POS
       3131 Camino Del Rio North, Suite 1400
       San Diego, CA 92108

                                                        Re: GreenBox POS
                                                            Registration
Statement on Form S-3
                                                            Filed July 9, 2021
                                                            File No. 333-257798

       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 Benjamin
Richie at 202-551-2365 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services