March 27, 2013
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, 2012 |
| Filed December 19, 2012 |
| File No. 001-32465 |
Dear Mr. Gilmore:
VeriFone recently received the Staff’s comment letter of February 21, 2013. The Company respectfully advises the Staff, that unfortunately, the Staff’s letter, which was directed to the attention of our former Chief Financial Officer, Mr. Robert Dykes, was not received by the Company until March 26, 2013 since Mr. Dykes is no longer with the Company. The Company plans to submit its response by April 12, 2013. 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: | David Edgar, Staff Accountant |
| (Securities and Exchange Commission) |
| Marc E. Rothman, EVP and Chief Financial Officer |
| (VeriFone Systems, Inc.) |
