SEC Company Response from PROG Holdings, Inc. (PRG) (CIK 0001808834) (PRG) — May 5, 2020
PROG Holdings, Inc. (PRG) (CIK 0001808834)
Date: May 5, 2020 · CIK: 0001808834 · Accession: 0001206774-20-001540
AI Filing Summary & Sentiment
File numbers found in text: 001-13941, 333-237657
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jacqueline Kaufman
RE: Aaron’s Holdings Company, Inc. Registration Statement on Form S-4, File No. 333-237657; Aaron’s, Inc. Proxy Statement on Schedule 14A, File No. 001-13941
Dear Ms. Kaufman:
On behalf of Aaron’s Holdings Company, Inc. (the “Registrant”) and Aaron’s, Inc., pursuant to Rule 461 promulgated under the Securities Act of 1933, I hereby request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-237657), as amended, filed by the Registrant to 5:00 p.m., Washington, D.C. time, on May 7, 2020 or as soon thereafter as practicable.
We appreciate the cooperation of the staff of the Division of Corporation Finance in assisting with this request to enable the Registrant and Aaron’s, Inc. to mail the joint proxy statement/prospectus as soon as practicable following the requested effective date. Please contact the undersigned at (678) 402-3336 or Robert Leclerc of King & Spalding LLP at (404) 572-2781 with any questions concerning this letter.
Sincerely,
/s/ Todd King
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CORRESP 1 filename1.htm May 5, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Jacqueline Kaufman RE: Aaron’s Holdings Company, Inc. Registration Statement on Form S-4, File No. 333-237657; Aaron’s, Inc. Proxy Statement on Schedule 14A, File No. 001-13941 Dear Ms. Kaufman: On behalf of Aaron’s Holdings Company, Inc. (the “Registrant”) and Aaron’s, Inc., pursuant to Rule 461 promulgated under the Securities Act of 1933, I hereby request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-237657), as amended, filed by the Registrant to 5:00 p.m., Washington, D.C. time, on May 7, 2020 or as soon thereafter as practicable. We appreciate the cooperation of the staff of the Division of Corporation Finance in assisting with this request to enable the Registrant and Aaron’s, Inc. to mail the joint proxy statement/prospectus as soon as practicable following the requested effective date. Please contact the undersigned at (678) 402-3336 or Robert Leclerc of King & Spalding LLP at (404) 572-2781 with any questions concerning this letter. Sincerely, /s/ Todd King Todd King Vice President and Assistant Secretary Aaron’s Holdings Company, Inc.