Conn’s, Inc.
4055 Technology Forest Boulevard
The Woodlands, Texas 77381
May 9, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Conn’s, Inc. | |
| Request for Acceleration of Effectiveness | ||
| Registration Statement on Form S-3 (File No. 333-211024) | ||
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Conn’s, Inc. (the “Registrant”) hereby requests that the effective date of the above referenced Registration Statement be accelerated to 4:00 PM, Eastern Time, on May 11, 2016 or as soon thereafter as practicable.
The Registrant acknowledges to the Securities and Exchange Commission (the “Commission”) that:
| • | 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; | ||
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | ||
| • | the Registrant 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 Kevin P. Lewis of Sidley Austin LLP, counsel to the Registrant, at (713) 495-4518 upon effectiveness of the Registration Statement or if you have any questions regarding this request.
Very truly yours, CONN’S, INC. | ||
| By: | /s/ Robert F. Bell | |
| Name: | Robert F. Bell | |
| Title: | Vice President and General Counsel | |