September 10, 2019

Morgan Schuessler, Jr.
Chief Executive Officer
EVERTEC, Inc.
Cupey Center Building, Road 176, Kilometer 1.3
San Juan, Puerto Rico 00926

       Re: EVERTEC, Inc.
           Form 10-K for the fiscal year ended December 31, 2018
           Filed February 26, 2019
           File No. 001-35872

Dear Mr. Schuessler:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In some of our comments, we may ask
you to
provide us with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies
Revenue recognition, page 34

1.    You disclose that material rights are assessed using a corporate defined
threshold of 20%
      or less. You also state that you "may exclude as immaterial promises, the
promises with a
      transaction price equal or lower than 10 percent of the total contract
value". Please clarify
      whether these two statements are used to deem a performance obligation
immaterial. If
      so, provide a detailed analysis of why using these thresholds is
appropriate and how you
      have concluded that these performance obligations are immaterial to your
financial
      statements.
 Morgan Schuessler, Jr.
EVERTEC, Inc.
September 10, 2019
Page 2

       In closing, 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.

      You may contact Ryan Rohn, Staff Accountant, at (202) 551-3739 or Stephen
Krikorian,
Accounting Branch Chief, at (202) 551-3488 with any questions.



                                                          Sincerely,
FirstName LastNameMorgan Schuessler, Jr.
                                                          Division of
Corporation Finance
Comapany NameEVERTEC, Inc.
                                                          Office of Information
Technologies
September 10, 2019 Page 2                                 and Services
FirstName LastName