March 24, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, DC 20549
|
Attn: |
David Lin |
|
Re: |
Usio, Inc. Registration Statement on Form S-3 Filed December 4, 2020, as amended File No. 333-251140 |
|
Acceleration Request |
|
|
Requested Date: March 25, 2021 Requested Time: 4:30 P.M. Eastern Daylight Time |
|
Dear Mr. Lin:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Usio, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form S-3, as amended, (the “Registration Statement”) be accelerated to March 25, 2021 at 4:30 pm EDT or as soon as practicable thereafter.
The cooperation of the staff in meeting the Company’s request is very much appreciated. Please call our securities attorney Amy Trombly at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.
Very truly yours,
/s/ Louis A. Hoch
Louis A. Hoch
President and Chief Executive Officer
cc: Amy Trombly, Esq. of Trombly Business Law, P.C.
3611 Paesanos Pkwy, Suite 300
San Antonio, TX 28231
Direct: 210.249.4100 Fax: 210.249.4130