July 18, 2011
VIA FEDEX AND EDGAR
| Re: | Regional Management Corp. | |||
| Registration Statement on Form S-1 | ||||
| File No. 333-174245 |
Christian Windsor, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Windsor:
On behalf of Regional Management Corp. (the “Company”), we hereby transmit via EDGAR in connection with the above-referenced Registration Statement relating to the offering of shares of the Company’s common stock, par value $0.10 per share the pictures or graphics that the Company intends to use for the inside cover of the prospectus, which are attached as Annex A to this letter.
* * * * *
| Securities and Exchange Commission | 2 | July 18, 2011 |
Please do not hesitate to call Joshua Ford Bonnie at 212-455-3986 or Lesley Peng at 212-455-2202 with any questions or further comments you may have regarding this filing or if you wish to discuss the above responses.
Very truly yours,
/s/ Simpson Thacher & Bartlett LLP
Simpson Thacher & Bartlett LLP
| cc: | Securities and Exchange Commission Matt McNair, Esq. Sharon Blume John Nolan |
| Regional Management Corp. Thomas F. Fortin White & Case LLP Colin J. Diamond |
Annex A
| "Your Hometown Credit Source" |