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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-05-015228.txt : 20060421
<SEC-HEADER>0001144204-05-015228.hdr.sgml : 20060421
<ACCEPTANCE-DATETIME>20050513152043
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-05-015228
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			USA TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000896429
		STANDARD INDUSTRIAL CLASSIFICATION:	CALCULATING & ACCOUNTING MACHINES (NO ELECTRONIC COMPUTERS) [3578]
		IRS NUMBER:				232679963
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 DEERFIELD LANE
		STREET 2:		SUITE 140
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355
		BUSINESS PHONE:		6109890340

	MAIL ADDRESS:	
		STREET 1:		100 DEERFIELD LANE
		STREET 2:		SUITE 140
		CITY:			MALVERN
		STATE:			PA
		ZIP:			19355

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USA ENTERTAINMENT CENTER INC
		DATE OF NAME CHANGE:	19931029
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                  May 13, 2005

VIA FACSIMILE

Adam F. Halper, Esquire
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

      RE:   USA Technologies, Inc.
            Form S-1 filed April 14, 2005
            File No. 333-124078

Dear Mr. Halper:

         This office represents USA Technologies, Inc. (the "Company"). In order
to expedite your review of the above-captioned  registration  statement, we have
attached to this letter the Company's  proposed  response  letter to the Staff's
letter of May 12, 2005, and have attached the changed pages of the  registration
statement which have been manually  marked to reflect the proposed  changes from
the original filing.

         As  I  indicated  to  you   yesterday,   the  Company  would  like  the
registration  statement  to be  declared  effective  today.  Therefore,  we look
forward to hearing from you as soon as possible. The Company is prepared to file
the  Amendment  No. 1 to the  registration  statement  upon your approval of the
draft responses and to file an appropriate acceleration request.

                                        Sincerely,


                                        Douglas M. Lurio
Enclosures

cc:   Mr. George R. Jensen, Jr. (w/o encl.)
      Mr. David DeMedio(w/o encl.)
      Mr. Gerard Emory, CPA ((w/o encl.)
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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