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SEC Company Response from FirstCash Holdings, Inc. (FCFS) (CIK 0000840489) (FCFS) — Dec 30, 2010

FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)
Date: Dec. 30, 2010 · CIK: 0000840489 · Accession: 0000926236-10-000054

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-19133

Referenced dates: December 22, 2010

Date
December 30, 2010
Author
/s/ R. Douglas Orr
Form
CORRESP
Company
FirstCash Holdings, Inc. (FCFS) (CIK 0000840489)

Letter

VIA EDGAR United States Securities and Exchange Commission Securities and Exchange Commission First Cash Financial Services, Inc. (the "Company") Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 File No. 000-19133

Dear Mr. Mew:

The Company is in receipt of your comment letter dated December 22, 2010. You requested that the Company provide its response within ten business days of the date of your letter. We are writing at this time to request an extension of time to reply to January 21, 2011 in order to accommodate the year-end schedules of key Company personnel and Board members.

If you have questions concerning the above, or if you require additional information, please do not hesitate to contact me at (817) 505-3142.

Sincerely,
/s/ R. Douglas Orr

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CORRESP
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FCFS FORM CORRESP 12302010

First Cash Financial Services, Inc.

Direct: 817-505-3142

dougo@firstcash.com

December 30, 2010

VIA EDGAR

Mr. Andrew Mew

Accounting Branch Chief

United States Securities and Exchange Commission

Securities and Exchange Commission

Washington, DC 20549

Re:

First Cash Financial Services, Inc. (the "Company")

Form 10-K for Fiscal Year Ended December 31, 2009

Filed March 15, 2010

File No. 000-19133

Dear Mr. Mew:

The Company is in receipt of your comment letter dated December 22, 2010. You requested that the Company provide its response within ten business days of the date of your letter. We are writing at this time to request an extension of time to reply to January 21, 2011 in order to accommodate the year-end schedules of key Company personnel and Board members.

If you have questions concerning the above, or if you require additional information, please do not hesitate to contact me at (817) 505-3142.

Sincerely,

/s/ R. Douglas Orr

R. Douglas Orr

Principal Financial and Accounting Officer