Correspondence 0001437749-24-017456 from Atlanticus Holdings Corp (ATLC)
Atlanticus Holdings Corp
Date: May 17, 2024 · CIK: 0001464343 · Accession: 0001437749-24-017456
AI Filing Summary & Sentiment
File numbers found in text: 333-279345
Letter
atlc20240517_corresp.htm
May 17, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Madeleine Joy Mateo
Re:
Atlanticus Holdings Corporation
Registration Statement on Form S-3
File No. 333-279345
Acceleration Request
Requested Date: Tuesday, May 21, 2024
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlanticus Holdings Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-279345) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Paul Davis Fancher at (404) 885-3310.
Sincerely,
Atlanticus Holdings Corporation
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CORRESP 1 filename1.htm atlc20240517_corresp.htm May 17, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Madeleine Joy Mateo Re: Atlanticus Holdings Corporation Registration Statement on Form S-3 File No. 333-279345 Acceleration Request Requested Date: Tuesday, May 21, 2024 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlanticus Holdings Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-279345) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Paul Davis Fancher at (404) 885-3310. Sincerely, Atlanticus Holdings Corporation /s/ William R. McCamey William R. McCamey Chief Financial Officer cc: Paul Davis Fancher, Troutman Pepper Hamilton Sanders LLP