SEC Comment Letter for FirstCash Holdings, Inc. (FCFS) (CIK 0000840489) (FCFS) — Feb 9, 2011

FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)
Date: Feb. 9, 2011 · CIK: 0000840489 · Accession: 0000000000-11-008732

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File numbers found in text: 000-19133

Date

February 9, 2011

Author

/s/ Andrew D. Mew

Form

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Company

FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)

Letter

February 9, 2011 Mr. Rick Wessel Chief Executive Officer First Cash Financial Services, Inc. 690 East Lamar Blvd., Suite 400 Arlington, Texas 76011 Re: First Cash Financial Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 File No. 000-19133

Dear Mr. Wessel: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief

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February 9, 2011
    Mr. Rick Wessel  Chief Executive Officer First Cash Financial Services, Inc. 690 East Lamar Blvd., Suite 400 Arlington, Texas 76011
Re: First Cash Financial Services, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009  Filed March 15, 2010 File No. 000-19133

Dear Mr. Wessel:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,
  /s/ Andrew D. Mew
Andrew D. Mew
Accounting Branch Chief

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