SEC Comment Letter for UPBOUND GROUP, INC. (UPBD) (CIK 0000933036) (UPBD) — Jun 17, 2013
UPBOUND GROUP, INC. (UPBD) (CIK 0000933036)
Date: June 17, 2013 · CIK: 0000933036 · Accession: 0000000000-13-032728
AI Filing Summary & Sentiment
Reasoning
Letter
June 13, 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 File No. 0 -25370
Dear Mr. Davis :
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 laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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June 13, 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 File No. 0 -25370 Dear Mr. Davis : 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 laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief