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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-064615.txt : 20060925
<SEC-HEADER>0000000000-05-064615.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20051230143059
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-064615
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051230

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EURONET WORLDWIDE INC
		CENTRAL INDEX KEY:			0001029199
		STANDARD INDUSTRIAL CLASSIFICATION:	FUNCTIONS RELATED TO DEPOSITORY BANKING, NEC [6099]
		IRS NUMBER:				742806888
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		HORVAT UTCA 14-24
		CITY:			BUDAPEST
		STATE:			K5
		ZIP:			1027
		BUSINESS PHONE:		36-1-224-1000

	MAIL ADDRESS:	
		STREET 1:		4601 COLLEGE BOULEVARD
		STREET 2:		SUITE 300
		CITY:			LEAWOOD
		STATE:			KS
		ZIP:			66211

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EURONET SERVICES INC
		DATE OF NAME CHANGE:	19961218
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-051342
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      December 13, 2005

Michael J. Brown
Chairman and Chief Executive Officer
4601 College Boulevard
Suite 300
Leawood, Kansas 66211


      Re:	Euronet Worldwide, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2004
		File No. 001-31648

Dear Mr. Brown:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


   							Sincerely,


Donald Walker
Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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