Unassociated Document
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THOMAS
FRIEDMANN
thomas.friedmann@dechert.com
+1
202 261 3313 Direct
+1
202 261 3016 Fax
|
December
22, 2010
VIA
EDGAR
Securities
and Exchange Commission
100 F
Street NE
Washington,
D.C. 20549
Re: Universal
Business Payment Solutions Acquisition Corp.
Ladies
and Gentlemen:
On behalf
of Universal Business Payment Solutions Acquisition Corp. (the “Registrant”), a
special purpose acquisition company, electronically transmitted for filing is
the Registrant’s Registration Statement on Form S-1 under the Securities Act of
1933. Registration fees in the amount of $13,270.36 have been
submitted in connection with this filing.
Please
direct any questions concerning the filing to the undersigned at 202-261-3313 or
Rachel Bee
at
202-261-3456.
Very
truly yours,
Thomas J.
Friedmann
16142953.1.BUSINESS
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