May 1, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4720
Washington, D.C. 20549
| Attn: | H. Stephen Kim |
Michelle Miller
| Re: | Nicholas Financial, Inc. |
Form10-K for the Fiscal Year Ended March 31, 2016
Filed June 14, 2016
Form10-Q for the Quarterly Period Ended September 30, 2016
Filed November 9, 2016
FileNo. 000-26680
Dear Mr. Kim and Ms. Miller:
By letter dated February 7, 2017 (the “Comment Letter”), the staff of the Securities and Exchange Commission (the “Commission”) provided comments on the above-referenced filings made with the Commission by Nicholas Financial, Inc. (the “Company,” “we,” “us,” or “our”). The Company responded to the Comment Letter by letter dated March 7, 2017. The Company plans to submit a supplemental response to the Comment Letter via EDGAR. Because the Company is currently completing its accounting procedures culminating in the release of its fourth quarter earnings information, it expects to submit its supplemental response on or before May 18, 2017.
Please do not hesitate to contact Katie MacGillivary at (727)726-0763 x2011 with any questions.
| Sincerely, |
/s/ Katie MacGillivary |
| Katie MacGillivary |
| Chief Financial Officer |