FIRSTCASH HOLDINGS, INC.
1600 West 7th Street
Fort Worth, Texas 76102
September 13, 2022
VIA EDGAR FILING AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Kate Beukenkamp
FirstCash Holdings, Inc. (the Company) Registration Statement on Form S-3 (File No. 333-267274), Filed September 2, 2022 (the Registration Statement) Acceleration Request
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Securities Act), the Company hereby requests that the Securities and Exchange Commission (the Commission) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on September 16, 2022, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing.
In connection with the Companys request for acceleration of the effective date of the above-referenced Registration Statement, the Company hereby acknowledges the following: (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Kyle Healy of Alston & Bird LLP with any questions or comments at 404-881-4421. Thank you for your assistance with this filing.
|FIRSTCASH HOLDINGS, INC.|
|R. Douglas Orr|
|Executive Vice President & Chief Financial Officer|
Alston & Bird LLP