SEC Comment Letter for FirstCash Holdings, Inc. (FCFS) (CIK 0000840489) (FCFS) — Feb 27, 2012
FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)
Date: Feb. 27, 2012 · CIK: 0000840489 · Accession: 0000000000-12-010065
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File numbers found in text: 000-19133
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February 27, 2012 Via E-mail Rick L. Wessel Chief Executive Officer First Cash Financial Services, Inc. 690 East Lamar Blvd., Suite 400 Arlington, TX 76011 Re: First Cash Financial Services, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 000-19133 Dear Mr. Wessel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief