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SEC Company Response from Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343) (ATLC) — Jun 17, 2010

Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)
Date: June 17, 2010 · CIK: 0001464343 · Accession: 0001464343-10-000036

AI Filing Summary & Sentiment

File numbers found in text: 000-53717

Referenced dates: June 7, 2010

Date
June 17, 2010
Author
/s/ Paul Davis Fancher
Form
CORRESP
Company
Atlanticus Holdings Corp (ATLC, ATLCL, ATLCP, ATLCZ) (CIK 0001464343)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2010 Form 8-K Filed April 2, 2010 File No. 000-53717

Dear Mr. Seaman:

CompuCredit Holdings Corporation (the “Company”) has received and hereby acknowledges receipt of the comment letter dated June 7, 2010 (the “Comment Letter”) provided by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “SEC”), with respect to the above-referenced SEC filings.

The Company is working expeditiously to respond to the Comment Letter. However, in order to address fully the comments contained in the Comment Letter, the Company respectfully requests an extension of time to respond. The Company currently plans to respond to the Comment Letter no later than June 25, 2010.

Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (404) 885-3310 or Brinkley Dickerson at (404) 885-3822.

Very truly yours,
/s/ Paul Davis Fancher

Show Raw Text
CORRESP
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filename1.htm

    corresp.htm

PAUL DAVIS FANCHER

404.885.3310 Telephone

404-962-6755  Fax

paul.fancher@troutmansanders.com

TROUTMAN

SANDERS

TROUTMAN SANDERS LLP

Attorneys at Law

Bank of America Plaza

600 Peachtree Street, NE

Suite 5200

Atlanta, Georgia  30308-2216

404.885.3000 telephone

404.885.3900 facsimile

troutmansanders.com

June 17, 2010

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attn:   Michael Seaman

Re:         CompuCredit Holdings Corporation

Form 10-K for the Fiscal Year Ended December 31, 2009

Form 10-Q for the Quarterly Period Ended March 31, 2010

Form 8-K Filed April 2, 2010

File No. 000-53717

Dear Mr. Seaman:

CompuCredit Holdings Corporation (the “Company”) has received and hereby acknowledges receipt of the comment letter dated June 7, 2010 (the “Comment Letter”) provided by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “SEC”), with respect to the above-referenced SEC filings.

The Company is working expeditiously to respond to the Comment Letter.  However, in order to address fully the comments contained in the Comment Letter, the Company respectfully requests an extension of time to respond.  The Company currently plans to respond to the Comment Letter no later than June 25, 2010.

Thank you for your consideration of our request for an extension.  If you have any questions, please do not hesitate to call me at (404) 885-3310 or Brinkley Dickerson at (404) 885-3822.

Very truly yours,

/s/ Paul Davis Fancher

Paul Davis Fancher

cc:           J.Paul Whitehead, III (CompuCredit Holdings Corporation)

W. Brinkley Dickerson, Jr. (Troutman Sanders LLP)

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