SEC Comment Letter 0000000000-24-005720 to Atlanticus Holdings Corp (ATLC)
Atlanticus Holdings Corp
Date: May 17, 2024 · CIK: 0001464343 · Accession: 0000000000-24-005720
AI Filing Summary & Sentiment
File numbers found in text: 333-279345
Letter
United States securities and exchange commission logo May 17, 2024 Jeffrey A. Howard Chief Executive Officer Atlanticus Holdings Corporation Five Concourse Parkway Suite 300 Atlanta, Georgia 30328 Re:Atlanticus Holdings Corporation Registration Statement on Form S-3 Filed May 10, 2024 File No. 333-279345 Dear Jeffrey A. Howard: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Paul Davis Fancher, Esq.
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United States securities and exchange commission logo
May 17, 2024
Jeffrey A. Howard
Chief Executive Officer
Atlanticus Holdings Corporation
Five Concourse Parkway
Suite 300
Atlanta, Georgia 30328
Re:Atlanticus Holdings Corporation
Registration Statement on Form S-3
Filed May 10, 2024
File No. 333-279345
Dear Jeffrey A. Howard:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Paul Davis Fancher, Esq.