July 2, 2001


     Securities and Exchange Commission
     450 Fifth Street, N.W.
     Washington, D.C.  20549

          Re:  Euronet Services, Inc. (the Company ) -
               Registration Statement on Form S-8

     Ladies and Gentlemen:

          Accompanying  this  letter   for  filing  pursuant  to   the
     Securities Exchange  Act  of 1934,  as amended,  is a copy of the
     Company's  Registration Statment on Form S-8.

          The filing fee of $904.38 has been wired to the SEC lock-box
     account.  Manually  executed  signature  pages have been executed
     prior  to  the  time  of  this  electronic  filing  and  will  be
     retained by  the Company for five years.

          In the event the Staff has any questions or comments, please
     call Michael E. Karney at 501-370-3394.

                              Very truly yours,

                              /s/ Michael E. Karney

                              Michael E. Karney
                              Friday, Eldredge & Clark
                              400 West Capitol Avenue, Suite 2000
                              Little Rock, Arkansas  72201-3493