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SEC Comment Letter for Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Apr 2, 2018

Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: April 2, 2018 · CIK: 0001464343 · Accession: 0000000000-18-009870

AI Filing Summary & Sentiment

File numbers found in text: 000-53717

Date
December 31, 2016
Author
/s/ Michael Volley
Form
UPLOAD
Company
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)

Letter

Mail Stop 4720 April 2 , 2018 William R. McCamey Chief Financial Officer Atlanticus Holding Corporation Five Concourse Parkway, Suite 300 Atlanta, Georgia 30328

Re: Atlanticus Holding Corporation Form 10 -K for the Fis cal Year Ended December 31, 2016 Filed March 31, 2017 File No. 000-53717

Dear Mr. McCamey :

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,
/s/ Michael Volley

Show Raw Text
Mail Stop 4720

April 2 , 2018

William R. McCamey
Chief Financial Officer
Atlanticus Holding Corporation
Five Concourse Parkway, Suite 300
Atlanta, Georgia 30328

Re: Atlanticus Holding Corporation
             Form 10 -K for the Fis cal Year Ended December 31, 2016
  Filed March 31, 2017
            File No. 000-53717

Dear Mr. McCamey :

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,

 /s/ Michael Volley

 Michael Volley
Staff  Accountant
Office of Financial Services