CORRESP 1 filename1.htm

 

Community Choice Financial Inc.

7001 Post Road, Suite 200
Dublin, Ohio 43016

 

September 18, 2012

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Community Choice Financial Inc.
Registration Statement on Form S-4

Filed June 22, 2012, as amended on August 15, 2012 and September 11, 2012
File No. 333-182290

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Community Chooice Financial Inc. (the “Registrant”), and the subsidiary guarantors of the Registrant listed as co-registrants on Annex A hereto (the “Co-Registrants” and, together with the Registrant, the “Registrants”), hereby request that the effectiveness of the Registration Statement on Form S-4 (File No. 333-182290) (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective at 1:00 p.m. (New York City time) on September 20, 2012 or as soon thereafter as is practicable.

 

The Registrants acknowledge that:

 

·                  should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

·                  the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and

 

·                  the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Please confirm that the Registration Statement has been declared effective by telephoning Bridgette Roman, Senior Vice President, Secretary and General Counsel of the Registrant at (614) 798-5900.

 

*              *              *

 


 

Thank you for your attention to this matter.

 

 

Very truly yours,

 

 

 

 

 

COMMUNITY CHOICE FINANCIAL INC.

 

 

 

 

 

 

 

 

 

By:

/s/ Michael Durbin

 

 

Name:

Michael Durbin

 

 

Title:

Chief Financial Officer

 


 

Annex A

 

Co-Registrant

 

I.R.S. Employer
Identification Number

ARH-Arizona, LLC

 

27-2570561

BCCI CA, LLC

 

20-8756962

BCCI Management Company

 

31-1745261

Buckeye Check Cashing II, Inc.

 

31-1482037

Buckeye Check Cashing of Arizona, Inc.

 

31-1715170

Buckeye Check Cashing of California, LLC

 

20-5738249

Buckeye Check Cashing of Florida, Inc.

 

31-1705930

Buckeye Check Cashing of Illinois, LLC

 

27-4614574

Buckeye Check Cashing of Kansas, LLC

 

20-4887219

Buckeye Check Cashing of Kentucky, Inc.

 

20-2310420

Buckeye Check Cashing of Michigan, Inc.

 

20-1286211

Buckeye Check Cashing of Missouri, LLC

 

20-4887280

Buckeye Check Cashing of Texas, LLC

 

26-0359272

Buckeye Check Cashing of Utah, Inc.

 

20-1430197

Buckeye Check Cashing of Virginia, Inc.

 

41-2032804

Buckeye Check Cashing, Inc.

 

31-1195792

Buckeye Commercial Check Cashing of Florida, LLC

 

26-0270715

Buckeye Credit Solutions, LLC

 

26-3293792

Buckeye Lending Solutions of Arizona, LLC

 

27-0869281

Buckeye Lending Solutions, LLC

 

26-3042009

Buckeye Small Loans, LLC

 

26-2643235

Buckeye Title Loans of California, LLC

 

20-8106621

Buckeye Title Loans of Kansas, LLC

 

20-5566344

Buckeye Title Loans of Missouri, LLC

 

20-4950168

Buckeye Title Loans of Utah, LLC

 

20-4677945

Buckeye Title Loans of Virginia, LLC

 

20-4678002

Buckeye Title Loans, Inc.

 

20-3771897

California Check Cashing Stores, LLC

 

20-5371754

Cash Central of Alabama, LLC

 

20-3075331

Cash Central of Alaska, LLC

 

20-3052199

Cash Central of California, LLC

 

20-3133378

Cash Central of Delaware, LLC

 

20-3224184

Cash Central of Hawaii, LLC

 

20-3515396

Cash Central of Idaho, LLC

 

20-3133324

Cash Central of Kansas, LLC

 

20-3052220

Cash Central of Minnesota, LLC

 

20-3390170

Cash Central of Missouri, LLC

 

20-3071030

Cash Central of Nevada, LLC

 

20-3416474

Cash Central of North Dakota, LLC

 

20-3279738

Cash Central of South Dakota, LLC

 

20-3096791

Cash Central of Texas, LLC

 

20-4998356

Cash Central of Utah, LLC

 

20-3052693

Cash Central of Washington, LLC

 

20-3036545

 


 

Cash Central of Wyoming, LLC

 

20-3297792

Cash Central of Wisconsin, LLC

 

20-3036580

CCCIS, Inc.

 

20-4040950

CCCS Corporate Holdings, Inc.

 

20-5491360

CCCS Holdings, LLC

 

20-5371704

CheckSmart Financial Company

 

20-4882314

Checksmart Financial Holdings Corp.

 

20-4882400

CheckSmart Financial, LLC

 

20-8514088

Checksmart Money Order Services, Inc.

 

26-4295132

Community Choice Family Insurance Agency, LLC

 

45-3199757

CS-Arizona, LLC

 

27-2563500

Direct Financial Solutions, LLC

 

20-3052679

Express Payroll Advance of Ohio, Inc.

 

20-2918150

Fast Cash, Inc.

 

77-0037914

First Virginia Credit Solutions, LLC

 

27-1097140

First Virginia Financial Services, LLC

 

26-4560641

Hoosier Check Cashing of Ohio, Ltd

 

35-1965352

Insight Capital, LLC

 

61-1455384

National Tax Lending, LLC

 

27-4286061

Reliant Software, Inc.

 

20-5934040