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QC HOLDINGS, INC.
9401 Indian Creek Pkwy, Suite 1500
Overland Park, KS 66210
May 15, 2007
VIA EDGAR
Ms. Kathryn Jacobson
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission, Mail Stop 3720
100 F Street, N.E.
Washington, DC 20549
Dear Ms. Jacobson:
On May 11, 2007, we received the SEC’s comment letter (dated May 3, 2007) with respect to staff review of our Annual Report on Form 10-K for the year ended December 31, 2006. Per my telephone conversation with you today, we have agreed to file our responses to staff comments by May 25, 2007. If you have any questions or need additional information please contact me at (913) 234-5154 or Doug Pittman at (913) 234-5212.
| Sincerely, |
| /s/ Douglas E. Nickerson |
Douglas E. Nickerson Chief Financial Officer |
| Cc: | Larry Spirgel, Assistant Director |
| Kyle | Moffatt, Accountant Branch Chief |
