QC HOLDINGS, INC.
9401 Indian Creek Parkway, Suite 1500
Overland Park, Kansas 66210
913-234-5000
Fax: 913-234-5500
June 4, 2009
VIA EDGAR
Ms. Kathryn McHale
Attorney-Adviser
Division of Corporation Finance
Securities and Exchange Commission, Mail Stop 4561
100 F Street, NE
Washington, D.C. 20549
| | | Form 10-K for the Fiscal Year ended December 31, 2008 |
Dear Ms. McHale:
This letter is submitted in response to your comment letter dated May 20, 2009, with respect to the above-referenced Annual Report on Form 10-K for the year ended December 31, 2008, and supplements the response letter submitted on June 2, 2009, by Ms. Catherine Wood at Gilmore & Bell, P.C. on behalf of QC Holdings, Inc. Please note that the June 2, 2009 response letter, including the Company representations in the penultimate paragraph of that letter, were authorized by QC Holdings, Inc. prior to the response being submitted to the SEC via EDGAR.
QC Holdings, Inc. acknowledges that: (i) the company is responsible for the adequacy and accuracy of the disclosure in the above-referenced filing; (ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and (iii) the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If the Staff has any additional questions, comments or concerns, Catherine Wood or I would be pleased to discuss these with you by telephone. You can reach Ms. Wood at (816) 218-7534, and I am available at (913) 234-5000.
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| Very truly yours, |
|
| /s/ Douglas E. Nickerson |
Chief Financial Officer |
| cc: | Mr. Matt McNair, Attorney-Adviser |
| | Catherine E.K. Wood, Gilmore & Bell, P.C. |
