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SEC Company Response from Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Jul 2, 2014

Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: July 2, 2014 · CIK: 0001464343 · Accession: 0001193125-14-259235

AI Filing Summary & Sentiment

Date
July 2, 2014
Author
By
Form
CORRESP
Company
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)

Letter

ATLANTICUS HOLDINGS CORPORATION

July 2, 2014

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: Geoff Kruczek

Re: Atlanticus Holdings Corporation

Schedule TO-I

Filed June 23, 2014

File No. 005-85199

Atlanticus Holdings Corporation (the “Company”) acknowledges that:

•

The Company is responsible for the adequacy and accuracy of the disclosure in the filing captioned above;

•

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 filing captioned above; 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,
By:

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 ATLANTICUS HOLDINGS CORPORATION

July 2, 2014

 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:  Geoff Kruczek

Re:
Atlanticus Holdings Corporation

Schedule TO-I

Filed June 23, 2014

File No. 005-85199

 Atlanticus Holdings Corporation (the “Company”)
acknowledges that:

•

The Company is responsible for the adequacy and accuracy of the disclosure in the filing captioned above;

•

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 filing captioned
above; 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,

By:

 /s/ William R. McCamey

Name:

William R. McCamey

Title:

Chief Financial Officer & Treasurer