ent's bonds offer very attractive =elative value, with the iPayment, Inc. 10.25% notes due 2018 offering = yield of - 12.7%. Given industry trends, the compa=y's competitive positioning, and these yields, we recommend these bonds=2E &=bsp; IPM= 10.25% 05/15/18 <=span>Cusip 46262EAE5 =OD • =nbsp; Senior U

the top and bottom lines, it lowered its EPS =uidance for full-year 2014. Canaccord Genuity's Mark Massaro, for example, lowered his price target on the compa=y's shares to $58 from $62, noting that "the company guided to a ligh= Q3 and announced it is pushing forward its R&D spend to advance its t=st menu in