SEC Company Response from Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Jul 5, 2012
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: July 5, 2012 · CIK: 0001464343 · Accession: 0001193125-12-294634
AI Filing Summary & Sentiment
File numbers found in text: 000-53717
Letter
COMPUCREDIT HOLDINGS CORPORATION
July 5, 2012
VIA EDGAR AND FEDERAL EXPRESS
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: John P. Nolan
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. 000-53717
CompuCredit Holdings Corporation (the “Company”) acknowledges that:
•
The Company is responsible for the adequacy and accuracy of the disclosure in its filings under the Securities Exchange Act of 1934, as amended;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; and
•
The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely yours,
/s/ J.Paul Whitehead, III
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CORRESP 1 filename1.htm CORRESP COMPUCREDIT HOLDINGS CORPORATION July 5, 2012 VIA EDGAR AND FEDERAL EXPRESS United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: John P. Nolan 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. 000-53717 CompuCredit Holdings Corporation (the “Company”) acknowledges that: • The Company is responsible for the adequacy and accuracy of the disclosure in its filings under the Securities Exchange Act of 1934, as amended; • Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; and • The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely yours, /s/ J.Paul Whitehead, III J.Paul Whitehead, III Chief Financial Officer