SecProbe.io

May 23, 2013

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, 20 12
 Filed February 26, 2013
 Definitive Proxy Statement on Schedule 14A
 Filed March 25, 2013
 File No. 0-25370

Dear Mr.  Davis :

We have reviewed your filing and have the following comments.  In some of our
comments, we may ask  you to provide us with information so we may better understand your
disclosure.

Please respond to this letter within ten business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not
believe our comments apply to your facts and circumstances, please  tell us why in your response.

After reviewing the information you provide in response to these comments, we may
have additional comments.

Form 10 -K for the Fiscal Year Ended  December 31, 20 12

Item 7.  Management’s Discussion and Analysis of Financial Condition an d Results of
Operations, page 20

Comparison of the Years Ended December 31, 2012 and 2011

1. We note that your store revenue has increased by $195.7 million, and that  same store
revenues comprised $33.6 million of the increase.  Please tell us and expand your
narrative in future filings to quantify any other significant factors which contributed to
the fluctuation in your store revenue.  For example, it appears to us t hat acquisitions,
volume of units on rent, and/or merchandise sales may also impact your store revenue on
a period -to-period basis.  Refer to Item 303(A)(3)(i) of Regulation S -K, as well as
Section 501.04 of the SEC Codification of Financial Reporting Poli cies.

Mr. Robert D. Davis
Rent -A-Center, Inc.
May 23, 2013
Page 2

2. Please tell us and revise future filings, as applicable, to explain how changes in the
promotional sales strategies in the Core U.S. Segment impacted your gross margin in
2012.

3. Please tell us and more fully describe, in future filings, the major co mponents of the
increase in salaries and other expenses associated with the expansion of your RAC
Acceptance and International segments, as applicable.

4. In future annual and quarterly filings, please expand your MD&A to include a discussion
of the changes in segment revenue and segment earnings, between comparative periods,
for each of your segments.  Your narrative should quantify the reasons you identify for
the material changes in your segment revenue, as well as address and quantify the
underlying facto rs that contributed to changes in segment earnings from period -to-period.

Item 8. Financial Statements and Supplementary Data, page 61

Note P – Segment Information, page 61

5. We note from your narrative that you offer merchandise from four basic product
categories: consumer electronics, appliances, computers, furniture and accessories.
Please revise future filings to provide revenue by product as provided in FASB ASC 280 -
10-50-40.

Definitive Proxy Statement on Schedule 14A

Explanation of CEO Compensati on Increase in 2012, page 26

6. We note your disclosure that in 2012 Mr. Speese received certain equity awards instead
of the long -term cash award  he has received in past years.   Please advise why you
determined to alter the structure of Mr. Speese’s compens ation in 2012, including how
you deter mined the amount of t he award.

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 applica ble Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of t he disclosures they have made.

Mr. Robert D. Davis
Rent -A-Center, Inc.
May 23, 2013
Page 3

 In responding to our comments, please provide a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the
filing;

 staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to 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 laws of the Uni ted
States.

You may contact Dal e Welcome at (202) 551 -3865 or me at (202) 551 -3768  if you have
questions regarding  comments  on the financial statements and related matters .  Please contact
Erin Jaskot at (202) 551 -3442 or Pamela Long at (202) 551 -3765 with any other questions.

Sincerely,

/s/ John Cash

John Cash
Accounting Branch Chief