SecProbe.io

May 6, 2014

Via E-mail
Mr. Michael S. Wilding
Interim 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 13
 Filed March 3, 2014
 File No. 0 -25370

Dear Mr.  Wilding :

We have reviewed your filing and have the following comment.  In our comment, 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 comment appl ies to your facts and circumstances , please te ll us why in your
response.

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

Form 10 -K for the Fiscal Year Ended December 31, 20 13

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

Comparison of the Years Ended December 31, 201 3 and 201 2

1. In future annual and quarterly filings, please provide a discussion of the comparison of
the consolidated results between periods that you prev iously provided, as found on pages
28-29 of your Form 10 -K, in addition to your discussion of segment performance.  We
believe that your previously disclosed narrative provides investors with detailed and
quantified information regarding the reasons for si gnificant changes in the line items on
your statements of earnings.

Mr. Michael S. Wilding
Rent -A-Center, Inc.
May 6, 2014
Page 2

 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 o f
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.

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 Dale Welcome at (202) 551 -3865 or me at (202) 551 -3768 if you have
questions regarding th is comment.

Sincerely,

/s/ John Cash

John Cash
Accounting Branch Chief