0001437749-24-017456.txt : 20240620 0001437749-24-017456.hdr.sgml : 20240620 20240517151652 ACCESSION NUMBER: 0001437749-24-017456 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Atlanticus Holdings Corp CENTRAL INDEX KEY: 0001464343 STANDARD INDUSTRIAL CLASSIFICATION: PERSONAL CREDIT INSTITUTIONS [6141] ORGANIZATION NAME: 02 Finance IRS NUMBER: 582336689 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE CONCOURSE PARKWAY STREET 2: SUITE 300 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-828-2000 MAIL ADDRESS: STREET 1: FIVE CONCOURSE PARKWAY STREET 2: SUITE 300 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: CompuCredit Holdings Corp DATE OF NAME CHANGE: 20090515 CORRESP 1 filename1.htm atlc20240517_corresp.htm

 

May 17, 2024

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

 

Attention: Madeleine Joy Mateo

 

Re:

Atlanticus Holdings Corporation
 

Registration Statement on Form S-3
 

File No. 333-279345

 

Acceleration Request

Requested Date:         Tuesday, May 21, 2024

Requested Time:         4:00 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlanticus Holdings Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-279345) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Paul Davis Fancher at (404) 885-3310.

 

 

Sincerely,

Atlanticus Holdings Corporation

 

 

/s/ William R. McCamey

William R. McCamey

Chief Financial Officer

 

cc:

Paul Davis Fancher,

Troutman Pepper Hamilton Sanders LLP