ACI Worldwide 6060 Coventry Drive Elkhorn, NE 68022-6482 United States |
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T +1 402 390 7600 www.aciworldwide.com |
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Re: | ACI Worldwide, Inc. Registration Statement on Form S-4 Filed on August 30, 2011, as amended on September 15, 2011 and September 21, 2011 File No. 333-176557 |
| should the United States Securities and Exchange Commission (the Commission) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; | ||
| the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and | ||
| the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, ACI WORLDWIDE, INC. |
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By: | /s/ Dennis P. Byrnes | |||
Name: | Dennis P. Byrnes | |||
Title: | Executive Vice President, General Counsel and Secretary | |||