April 12, 2012
VIA EDGAR
Patrick Gilmore,
Accounting Branch Chief
Mail Stop 4561
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-9303
Re: | VeriFone Systems, Inc. | |
| Form 10-K for the Fiscal Year Ended October 31, 2011 | ||
| Filed December 23, 2011 | ||
| Form 8-K/A filed August 10, 2011 | ||
| Form 8-K/A filed March 19, 2012 | ||
| File No. 001-32465 |
Dear Mr. Gilmore:
VeriFone is in receipt of the Staff’s comment letter of April 2, 2012. This letter confirms that the Company plans to submit its response by April 30, 2012 to the Staff’s comment letter. We appreciate the Staff’s accommodation of our extension request.
| Very truly yours, |
| /s/ Albert Liu |
| Albert Liu |
| EVP, Corporate Development & General Counsel |
| VeriFone Systems, Inc. |
| cc: | Jaime John, Staff Accountant | |
| Christine Davis, Assistant Chief Accountant | ||
| (Securities and Exchange Commission) | ||
Douglas G. Bergeron, Chief Executive Officer Robert Dykes, EVP and Chief Financial Officer (VeriFone Systems, Inc.) | ||
