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SEC Company Response from UPBOUND GROUP, INC. (UPBD) (CIK 0000933036) (UPBD) — May 9, 2011

UPBOUND GROUP, INC. (UPBD) (CIK 0000933036)
Date: May 9, 2011 · CIK: 0000933036 · Accession: 0000950123-11-047131

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-171867

Date
May 6, 2011
Author
Dawn Wolverton
Form
CORRESP
Company
UPBOUND GROUP, INC. (UPBD) (CIK 0000933036)

Letter

Re:

May 6, 2011

VIA EDGAR and Facsimile

Attn: Jay Ingram

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Rent-A-Center, Inc.

Registration Statement on Form S-4/A

Filed May 2, 2011

File No. 333-171867

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rent-A-Center, Inc. and the co-registrants listed on Annex A hereto (collectively, the “Registrants”) request that the effectiveness of its Registration Statement on Form S-4 (File No. 333-171867) be accelerated so that such Registration Statement will become effective at 5:30 p.m., Eastern time, on Monday, May 9, 2011, or as soon thereafter as practicable.

The Registrants acknowledge that:

(a) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(b) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(c) we may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[signature appears on the following page]

Very truly yours,
Rent-A-Center, Inc.

Show Raw Text
CORRESP
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corresp

May 6, 2011

VIA EDGAR and Facsimile

Attn: Jay Ingram

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:

    Rent-A-Center, Inc.

Registration Statement on Form S-4/A

Filed May 2, 2011

File No. 333-171867

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rent-A-Center, Inc. and the
co-registrants listed on Annex A hereto (collectively, the “Registrants”) request that the
effectiveness of its Registration Statement on Form S-4 (File No. 333-171867) be accelerated so
that such Registration Statement will become effective at 5:30 p.m., Eastern time, on Monday, May
9, 2011, or as soon thereafter as practicable.

     The Registrants acknowledge that:

     (a) should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect to the
filing;

     (b) the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the undersigned from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

     (c) we may not assert staff comments and the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of the
United States.

[signature appears on the following page]

    Very truly yours,

Rent-A-Center, Inc.

    By:
    /s/ Dawn Wolverton

    Dawn Wolverton

    Vice-President — Associate General Counsel

and Assistant Secretary

Annex A

ColorTyme, Inc.

ColorTyme Finance, Inc.

Rainbow Rentals, Inc.

RAC National Product Service, LLC

Remco America, Inc.

Rent-A-Center Addison, L.L.C.

Rent-A-Center East, Inc.

Rent-A-Center International Inc.

Rent-A-Center Texas, L.P.

Rent-A-Center Texas, L.L.C.

Rent-A-Center West, Inc.

Get It Now, LLC

RAC East Ohio, LLC

The Rental Store, Inc.