SEC Comment Letter for Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Jul 11, 2012
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: July 11, 2012 · CIK: 0001464343 · Accession: 0000000000-12-036164
AI Filing Summary & Sentiment
Letter
July 11, 2012 Via E -mail 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 period ended December 31, 2011 Filed March 6, 2012 Form 10 -Q for the period ended March 31, 2012 Filed May 10, 2012 File No. 00 0-53717
Dear Mr. Whitehead :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initia ted by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the S ecurities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John P. Nolan
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July 11, 2012 Via E -mail 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 period ended December 31, 2011 Filed March 6, 2012 Form 10 -Q for the period ended March 31, 2012 Filed May 10, 2012 File No. 00 0-53717 Dear Mr. Whitehead : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initia ted by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the S ecurities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant