Correspondence 0001193125-24-233138 from Discover Financial Services (DFS) (CIK 0001393612)
Discover Financial Services (DFS) (CIK 0001393612)
Date: Oct. 4, 2024 · CIK: 0001393612 · Accession: 0001193125-24-233138
AI Filing Summary & Sentiment
File numbers found in text: 001-33378
Referenced dates: September 20, 2024
Letter
Via EDGAR Division of Corporation Finance Attention: Michael Henderson Marc Thomas Re: Discover Financial Services Form 10-K for the Year Ended December 31, 2023 File No. 001-33378
Dear Messrs. Henderson and Thomas:
Discover Financial Services (the “Company”) respectfully informs the Staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission that with respect to the Staff’s letter dated September 20, 2024 (the “Comment Letter”), the matters discussed in the subsequent telephonic meeting held with the Staff on October 2, 2024 are relevant to the substance of the Company’s responses to the Comment Letter. As a result, the Company expects that it will be in a position to address the comments set forth in the Comment Letter when it provides the Staff with its responses to the matters discussed with the Staff on October 2, 2024, which the Company will do in due course.
* * * * * *
We would be pleased to discuss the foregoing to the extent you require further clarification or additional information. If you have any questions, please do not hesitate to contact me at (224) 405-3055.
Very truly yours,
/s/ Shifra C. Kolsky
Show Raw Text
CORRESP 1 filename1.htm CORRESP October 4, 2024 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Michael Henderson Marc Thomas Re: Discover Financial Services Form 10-K for the Year Ended December 31, 2023 File No. 001-33378 Dear Messrs. Henderson and Thomas: Discover Financial Services (the “Company”) respectfully informs the Staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission that with respect to the Staff’s letter dated September 20, 2024 (the “Comment Letter”), the matters discussed in the subsequent telephonic meeting held with the Staff on October 2, 2024 are relevant to the substance of the Company’s responses to the Comment Letter. As a result, the Company expects that it will be in a position to address the comments set forth in the Comment Letter when it provides the Staff with its responses to the matters discussed with the Staff on October 2, 2024, which the Company will do in due course. * * * * * * We would be pleased to discuss the foregoing to the extent you require further clarification or additional information. If you have any questions, please do not hesitate to contact me at (224) 405-3055. Very truly yours, /s/ Shifra C. Kolsky Shifra C. Kolsky Senior Vice President Controller and Chief Accounting Officer cc: Mr. John T. Greene, EVP and CFO, Discover Financial Services Ms. Hope D. Mehlman, GC and CLO, Discover Financial Services Mr. David Berrey, Deloitte & Touche LLP Mr. Jared M. Fishman, Sullivan & Cromwell LLP