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THOMAS FRIEDMANN thomas.friedmann@dechert.com +1 202 261 3313 Direct +1 202 261 3016 Fax |
December 22, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: Universal Business Payment Solutions Acquisition Corp.
Ladies and Gentlemen:
On behalf of Universal Business Payment Solutions Acquisition Corp. (the “Registrant”), a special purpose acquisition company, electronically transmitted for filing is the Registrant’s Registration Statement on Form S-1 under the Securities Act of 1933. Registration fees in the amount of $13,270.36 have been submitted in connection with this filing.
Please direct any questions concerning the filing to the undersigned at 202-261-3313 or Rachel Bee
at 202-261-3456.
Very truly yours,
Thomas J. Friedmann
16142953.1.BUSINESS
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