ROSA A. TESTANI | ||||
212/872.8115/fax: 212.872.1002 | ||||
rtestani@akingump.com |
June 8, 2012
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Re: | EVERTEC, LLC and EVERTEC Finance Corp. |
Registration Statement on Form S-4
Dear Ladies/Gentlemen:
On behalf of EVERTEC, LLC and EVERTEC Finance Corp. (the Registrants), we enclose for filing under the Securities Act of 1933, as amended (the Securities Act), and the applicable rules and regulations under the Securities Act, a Registration Statement on Form S-4 (the Registration Statement), covering $40,000,000 aggregate principal amount of 11% Senior Notes due 2018 (Senior Notes) which will be offered by the Registrants in exchange for a like principal amount of their outstanding 11% Senior Notes due 2018 which were issued in a private offering under Rule 144A and Regulation S.
If any questions should arise in the course of your review of the enclosed, please call me at (212) 872-8115.
Sincerely, |
/s/ Rosa A. Testani |
Rosa A. Testani |
Enclosures
cc: | Luisa Wert Serrano |