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SEC Comment Letter for FirstCash Holdings, Inc. (FCFS) (CIK 0000840489) (FCFS) — May 7, 2013

FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)
Date: May 7, 2013 · CIK: 0000840489 · Accession: 0000000000-13-025030

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
May 7, 2013
Author
/s/ Andrew D. Mew
Form
UPLOAD
Company
FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)

Letter

May 7, 2013 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, 2012 Filed February 22, 2013 File No. 000 -19133

Dear Mr. Wessel :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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

Show Raw Text
May 7, 2013

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, 2012
Filed February 22, 2013
File No. 000 -19133

Dear Mr. Wessel :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing 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