May 11, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Eric Envall
Re: Atlanticus Holdings Corporation
Registration Statement on Form S-3
File No. 333-255834
Acceleration Request
Requested Date: Thursday, May 13, 2021
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlanticus Holdings Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-255834) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Troutman Pepper Hamilton Sanders LLP, by calling Paul Davis Fancher at (404) 885-3310.
Sincerely,
Atlanticus Holdings Corporation
/s/ William R. McCamey
William R. McCamey
Chief Financial Officer
cc: | Paul Davis Fancher, Troutman Pepper Hamilton Sanders LLP |