SEC Comment Letter for Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Dec 9, 2010
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: Dec. 9, 2010 · CIK: 0001464343 · Accession: 0000000000-10-073622
AI Filing Summary & Sentiment
File numbers found in text: 000-53717
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December 7, 2010 J. Paul Whitehead, III Chief Financial Officer CompuCredit Holdings Corporation Five Concourse Parkway, Suite 400 Atlanta, GA 30328 Re: CompuCredit Holdings Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-Q for the Quarterly Period Ended June 30, 2010 Form 10-Q for the Quarterly Period Ended September 30, 2010 File No. 000-53717 Dear Mr. Whitehead: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, Paul Cline Senior Accountant