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SEC Comment Letter for FirstCash Holdings, (FCFS) — Apr 24, 2026

FirstCash Holdings, Inc.
Date: April 24, 2026 · CIK: 0000840489 · Accession: 0000000000-26-004220

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File numbers found in text: 001-10960

Date
April 24, 2026
Author
Division of
Form
UPLOAD
Company
FirstCash Holdings, Inc.

Letter

Re: FirstCash Holdings, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 13, 2026 File No. 001-10960 Dear Rick Wessel:

April 24, 2026

Rick Wessel Chief Executive Officer FirstCash Holdings, Inc. 1600 West 7th Street Fort Worth, TX 76102

We have reviewed your filing and have the following comment(s).

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Preliminary Proxy Statement on Schedule 14A filed April 13, 2026 Proposal 4 Approval of the Reincorporation of the Company to the State of Texas by Conversion, page 63

1. We note your statement on page 76 that "[t]he exclusive forum provision in the Texas Bylaws explicitly states that it shall not apply to any direct claims under the Securities Act of 1933, as amended (the 'Securities Act'), or the Securities Exchange Act of 1934, as amended (the 'Exchange Act')." However, we note that the exclusive forum provision in your Texas Bylaws on page D-23 states that "[u]nless the Corporation consents in writing to the selection of an alternative forum, the federal district courts of the United States of America shall be the exclusive forum for the resolution of any complaint asserting a cause of action arising under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended." Please revise for consistency. Additionally, please note that federal and state courts have concurrent jurisdiction over claims arising under the Securities Act. See Section 22 of the Securities Act. Please revise to discuss the material risks regarding the exclusive forum provision including, but not limited to, increased costs to bring a claim and that the provision can discourage claims or limit investors ability to bring a claim in a judicial forum that they find April 24, 2026 Page 2

favorable, as well as any uncertainty as to whether a court would enforce the exclusive forum provision. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kate Beukenkamp at 202-551-3861 or Cara Wirth at 202-551-7127 with any other questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Kyle Healy

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 24, 2026

Rick Wessel
Chief Executive Officer
FirstCash Holdings, Inc.
1600 West 7th Street
Fort Worth, TX 76102

 Re: FirstCash Holdings, Inc.
 Preliminary Proxy Statement on Schedule 14A
 Filed April 13, 2026
 File No. 001-10960
Dear Rick Wessel:

 We have reviewed your filing and have the following comment(s).

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A filed April 13, 2026
Proposal 4
Approval of the Reincorporation of the Company to the State of Texas by
Conversion, page 63

1. We note your statement on page 76 that "[t]he exclusive forum provision
in the Texas
 Bylaws explicitly states that it shall not apply to any direct claims
under the Securities
 Act of 1933, as amended (the 'Securities Act'), or the Securities
Exchange Act of 1934,
 as amended (the 'Exchange Act')." However, we note that the exclusive
forum provision
 in your Texas Bylaws on page D-23 states that "[u]nless the Corporation
consents in
 writing to the selection of an alternative forum, the federal district
courts of the United
 States of America shall be the exclusive forum for the resolution of any
complaint
 asserting a cause of action arising under the Securities Act of 1933, as
amended, or the
 Securities Exchange Act of 1934, as amended." Please revise for
consistency.
 Additionally, please note that federal and state courts have concurrent
jurisdiction over
 claims arising under the Securities Act. See Section 22 of the
Securities Act. Please
 revise to discuss the material risks regarding the exclusive forum
provision including, but
 not limited to, increased costs to bring a claim and that the provision
can discourage
 claims or limit investors ability to bring a claim in a judicial
forum that they find
 April 24, 2026
Page 2

 favorable, as well as any uncertainty as to whether a court would
enforce the exclusive
 forum provision.
 We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

 Please contact Kate Beukenkamp at 202-551-3861 or Cara Wirth at
202-551-7127 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Kyle Healy
</TEXT>
</DOCUMENT>