SEC Company Response from UPBOUND GROUP, INC. (UPBD) (CIK 0000933036) (UPBD) — Oct 10, 2013
UPBOUND GROUP, INC. (UPBD) (CIK 0000933036)
Date: Oct. 10, 2013 · CIK: 0000933036 · Accession: 0001104659-13-075124
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File numbers found in text: 333-190830
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CORRESP 1 filename1.htm October 10, 2013 VIA EDGAR and Federal Express Securities and Exchange Commission Headquarters Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Sherry Haywood and Pamela Long Re: Rent-A-Center, Inc. and related subsidiaries Registration Statement on Form S-4/A Filed September 27, 2013 Commission File No. 333-190830 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rent-A-Center, Inc. and each of the co-registrants listed on Annex A hereto (collectively, the “Registrants”) request that the effectiveness of its Registration Statement on Form S-4/A, as amended, be accelerated so that such Registration Statement will become effective at 4:00 p.m. EDT on October 16, 2013, 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 of America. [Signature page follows.] Very truly yours, Rent-A-Center, Inc. By: /s/ Dawn Wolverton Dawn Wolverton Assistant General Counsel and Secretary Annex A Rent-A-Center Franchising International, 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 The Rental Store, Inc. RAC Acceptance East, LLC RAC Acceptance West, LLC RAC Acceptance Texas, LLC RAC Mexico Holdings I, LLC RAC Mexico Holdings II, LLC *Formerly known as ColorTyme, Inc.