United States securities and exchange commission logo

                     April 29, 2021

       Clay Whitson
       Chief Financial Officer
       i3 Verticals, Inc.
       40 Burton Hills Blvd., Suite 415
       Nashville, TN 37215

                                                        Re: i3 Verticals, Inc.
                                                            Form 10-K for
Fiscal Year Ended September 30, 2020
                                                            Filed November 23,
                                                            File No. 1-38532

       Dear Mr. Whitson:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                     Division of Corporation Finance

                     Office of Trade & Services