SEC Comment Letter for UPBOUND GROUP, INC. (UPBD) (CIK 0000933036) (UPBD) — May 4, 2012
UPBOUND GROUP, INC. (UPBD) (CIK 0000933036)
Date: May 4, 2012 · CIK: 0000933036 · Accession: 0000000000-12-023212
AI Filing Summary & Sentiment
Reasoning
Letter
May 4, 2012 Via Facsimile Mr. Robert D. Davis Chief Financial Officer Rent-A-Center, Inc. 5501 Headquarters Drive Plano, TX 75024 Re: Rent-A-Center, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 0-25370
Dear Mr. Davis: 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/ John Cash
John Cash Accounting Branch Chief
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May 4, 2012 Via Facsimile Mr. Robert D. Davis Chief Financial Officer Rent-A-Center, Inc. 5501 Headquarters Drive Plano, TX 75024 Re: Rent-A-Center, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 0-25370 Dear Mr. Davis: 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/ John Cash John Cash Accounting Branch Chief