SEC Comment Letter for ENCORE CAPITAL GROUP INC (ECPG) (CIK 0001084961) (ECPG) — May 20, 2020
ENCORE CAPITAL GROUP INC (ECPG) (CIK 0001084961)
Date: May 20, 2020 · CIK: 0001084961 · Accession: 0000000000-20-004511
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File numbers found in text: 000-26489
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United States securities and exchange commission logo
May 20, 2020
Jonathan Clark
Executive Vice President, Chief Financial Officer and Treasurer
Encore Capital Group Inc.
350 Camino de La Reina, Suite 100
San Diego, California 92108
Re:ENCORE CAPITAL GROUP INC
Form 10-K
Filed February 26, 2020
File No. 000-26489
Dear Mr. Clark:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance