April 25, 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:
This letter confirms that the Company plans to submit its response by May 4, 2012 to the Staff’s comment letter of April 2, 2012. 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.)
