Correspondence

0001193125-12-000688.txt : 20120406 0001193125-12-000688.hdr.sgml : 20120406 20120103153655 ACCESSION NUMBER: 0001193125-12-000688 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AARON'S INC CENTRAL INDEX KEY: 0000706688 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 580687630 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 309 E. PACES FERRY ROAD, N.E. STREET 2: (NONE) CITY: ATLANTA STATE: GA ZIP: 30305-2377 BUSINESS PHONE: 404-231-0011 MAIL ADDRESS: STREET 1: 309 E. PACES FERRY ROAD, N.E. STREET 2: (NONE) CITY: ATLANTA STATE: GA ZIP: 30305-2377 FORMER COMPANY: FORMER CONFORMED NAME: AARON RENTS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

Chairman

R. Charles Loudermilk, Sr.

interim President & CEO

Ronald W. Allen

Executive Vice President

& CFO

Gilbert L. Danielson

COO

William K. Butler, Jr.

Aaron’s, Inc.^®

309 E. Paces Ferry Rd. N.E

Atlanta, Georgia 30305-2377 / (404) 231-0011

January 3, 2012

VIA EDGAR CORRESPONDENCE AND EMAIL ONLY

Mr. Rufus Decker

Accounting Branch Chief

Division of Corporation Finance

Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Aaron’s, Inc.

Form 10-K for the Year ended December 31, 2010

Filed February 25, 2011

Form 10-Q for the Period ended September 30, 2011

Filed November 7, 2011

File No. 1-13941

Dear Mr. Decker:

Aaron’s, Inc. (the “Company”) has received the Staff’s comment letter dated December 21, 2011 with respect to the above-referenced filings. The Company hereby requests that the Staff accept a deferral of the deadline for the Company’s response to the comment letter to January 23, 2012, ten business days after the original deadline. This request is based on the need to obtain thorough review by the Company’s senior management and the Audit Committee of the Board of Directors before the Company’s responses are submitted to the Staff, and the difficulty of obtaining such review by the original response deadline during the holiday season.

If there are questions or concerns about the Company’s proposed timeline, please do not hesitate to contact me at (678) 402-3388.


Very truly yours, AARON’S, INC.

By:		/s/ Robert P. Sinclair, Jr.
		Robert P. Sinclair, Jr. Vice President, Corporate Controller