Lurio & Associates, P.C.

Suite 3120

2005 Market Street

Philadelphia, PA 19103

215-665-9300

dlurio@luriolaw.com

December 24, 2014

EDGAR Correspondence

Ms. Megan Akst

Senior Staff Accountant

Securities and Exchange Commission

Washington, D.C. 20549

Re: USA Technologies, Inc.

Form 10-K for the Fiscal Year Ended June 30, 2014

Filed September 29, 2014

File No. 1-33365

Dear Ms. Akst:

This firm represents USA Technologies, Inc. (the “Company”) in connection with the December 18, 2014 comment letter regarding the above-referenced Form 10-K of the Company. This will confirm our telephone conversation of yesterday during which I indicated to you that the Company would provide the requested response to the comment letter by no later than Friday, January 23, 2015. You indicated that the extension was acceptable to the staff.

Please direct any further questions to me or Shaila Prabhakar, Esquire, at (215) 665-9300.

Sincerely,

/s/ Douglas M. Lurio

Douglas M. Lurio