0001683168-19-002299.txt : 20190822 0001683168-19-002299.hdr.sgml : 20190822 20190723181846 ACCESSION NUMBER: 0001683168-19-002299 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Paysign, Inc. CENTRAL INDEX KEY: 0001496443 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 954550154 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1700 W HORIZON RIDGE PARKWAY STREET 2: SUITE 200 CITY: HENDERSON STATE: NV ZIP: 89012 BUSINESS PHONE: 702-453-2221 MAIL ADDRESS: STREET 1: 1700 W HORIZON RIDGE PARKWAY STREET 2: SUITE 200 CITY: HENDERSON STATE: NV ZIP: 89012 FORMER COMPANY: FORMER CONFORMED NAME: 3PEA INTERNATIONAL, INC. DATE OF NAME CHANGE: 20100713 CORRESP 1 filename1.htm

PAYSIGN, INC.

1700 W. Horizon Ridge Parkway, Suite 200

Henderson, Nevada 89012

July 23, 2019

Jeff Kauten

Jan Woo

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, DC 20549

Re:

Paysign, Inc. (the "Company")

Form S-3 Filed July 19, 2019, File No. 333-232741

Dear Mr. Kauten and Ms. Woo:

I am writing on behalf of the Company regarding its Registration Statement on Form S-3, File No. 333-232741, filed with the Securities & Exchange Commission ("Commission") on July 19, 2019. I hereby request that the SEC accelerate the effective date of the Registration Statement to Thursday, July 25, 2019, at 4:00 p.m. In that regard, the Company hereby acknowledges as follows:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

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

The Company may not assert staff comments and the declaration of the effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your consideration in this matter, and do not hesitate to contact me in the event you have any questions. Also, you may contact our attorney, Robert J. Mottern, at 404-607-6933, should you have any questions. Thank you for your time and attention to this matter.

Very truly yours,

PAYSIGN, INC.

/s/ Mark Newcomer

Mark Newcomer, Chief Executive Officer

cc: Robert J. Mottern (via email only)

Mark Attinger (via email only)

Robert Strobo (via email only)