SEC Comment Letter for PROG Holdings, Inc. (PRG) (CIK 0001808834) (PRG) — Apr 16, 2020
PROG Holdings, Inc. (PRG) (CIK 0001808834)
Date: April 16, 2020 · CIK: 0001808834 · Accession: 0000000000-20-003308
AI Filing Summary & Sentiment
File numbers found in text: 333-237657
Letter
April 16, 2020 Steven A. Michaels Chief Financial Officer Aaron's Holdings Company, Inc. 400 Galleria Parkway SE, Suite 300 Atlanta, Georgia 30339-3182 Re:Aaron's Holdings Company, Inc. Registration Statement on Form S-4 Filed April 13, 2020 File No. 333-237657 Dear Mr. Michaels: 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 Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Robert J. Leclerc
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April 16, 2020
Steven A. Michaels
Chief Financial Officer
Aaron's Holdings Company, Inc.
400 Galleria Parkway SE, Suite 300
Atlanta, Georgia 30339-3182
Re:Aaron's Holdings Company, Inc.
Registration Statement on Form S-4
Filed April 13, 2020
File No. 333-237657
Dear Mr. Michaels:
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 Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Robert J. Leclerc