May 26, 2014
VIA EDGAR SUBMISSION
Mr. Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
| Re: | Points International Ltd. |
| Form 40-F for the Fiscal Year Ended December 31, 2013 | |
| Filed March 7, 2014 | |
| File No. 001-35078 |
Dear Mr. Gilmore,
Points International Ltd. (the “Company”) is in receipt of your comment letter (the “Comment Letter”) dated May 14, 2014 regarding Points International Ltd.’s Form 40-F for the fiscal year ended December 31, 2013. Due to the unavailability of key personnel who are required to provide a response to the Comment Letter, the Company respectfully requests an extension to respond to the Comment Letter and intends to submit a response by June 12, 2014.
Very truly yours,
Anthony Lam
Chief Financial Officer
