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
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File numbers found in text: 000-53717
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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