Community Choice Financial Inc.
7001 Post Road, Suite 200
Dublin, Ohio 43016
September 18, 2012
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Community Choice Financial Inc.
Registration Statement on Form S-4
Filed June 22, 2012, as amended on August 15, 2012 and September 11, 2012
File No. 333-182290
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Community Chooice Financial Inc. (the “Registrant”), and the subsidiary guarantors of the Registrant listed as co-registrants on Annex A hereto (the “Co-Registrants” and, together with the Registrant, the “Registrants”), hereby request that the effectiveness of the Registration Statement on Form S-4 (File No. 333-182290) (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective at 1:00 p.m. (New York City time) on September 20, 2012 or as soon thereafter as is practicable.
The Registrants acknowledge that:
· should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and
· the Registrants 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 confirm that the Registration Statement has been declared effective by telephoning Bridgette Roman, Senior Vice President, Secretary and General Counsel of the Registrant at (614) 798-5900.
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Thank you for your attention to this matter.
| Very truly yours, | ||
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| COMMUNITY CHOICE FINANCIAL INC. | ||
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| By: | /s/ Michael Durbin | |
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| Name: | Michael Durbin |
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| Title: | Chief Financial Officer |
Annex A
Co-Registrant |
| I.R.S. Employer |
ARH-Arizona, LLC |
| 27-2570561 |
BCCI CA, LLC |
| 20-8756962 |
BCCI Management Company |
| 31-1745261 |
Buckeye Check Cashing II, Inc. |
| 31-1482037 |
Buckeye Check Cashing of Arizona, Inc. |
| 31-1715170 |
Buckeye Check Cashing of California, LLC |
| 20-5738249 |
Buckeye Check Cashing of Florida, Inc. |
| 31-1705930 |
Buckeye Check Cashing of Illinois, LLC |
| 27-4614574 |
Buckeye Check Cashing of Kansas, LLC |
| 20-4887219 |
Buckeye Check Cashing of Kentucky, Inc. |
| 20-2310420 |
Buckeye Check Cashing of Michigan, Inc. |
| 20-1286211 |
Buckeye Check Cashing of Missouri, LLC |
| 20-4887280 |
Buckeye Check Cashing of Texas, LLC |
| 26-0359272 |
Buckeye Check Cashing of Utah, Inc. |
| 20-1430197 |
Buckeye Check Cashing of Virginia, Inc. |
| 41-2032804 |
Buckeye Check Cashing, Inc. |
| 31-1195792 |
Buckeye Commercial Check Cashing of Florida, LLC |
| 26-0270715 |
Buckeye Credit Solutions, LLC |
| 26-3293792 |
Buckeye Lending Solutions of Arizona, LLC |
| 27-0869281 |
Buckeye Lending Solutions, LLC |
| 26-3042009 |
Buckeye Small Loans, LLC |
| 26-2643235 |
Buckeye Title Loans of California, LLC |
| 20-8106621 |
Buckeye Title Loans of Kansas, LLC |
| 20-5566344 |
Buckeye Title Loans of Missouri, LLC |
| 20-4950168 |
Buckeye Title Loans of Utah, LLC |
| 20-4677945 |
Buckeye Title Loans of Virginia, LLC |
| 20-4678002 |
Buckeye Title Loans, Inc. |
| 20-3771897 |
California Check Cashing Stores, LLC |
| 20-5371754 |
Cash Central of Alabama, LLC |
| 20-3075331 |
Cash Central of Alaska, LLC |
| 20-3052199 |
Cash Central of California, LLC |
| 20-3133378 |
Cash Central of Delaware, LLC |
| 20-3224184 |
Cash Central of Hawaii, LLC |
| 20-3515396 |
Cash Central of Idaho, LLC |
| 20-3133324 |
Cash Central of Kansas, LLC |
| 20-3052220 |
Cash Central of Minnesota, LLC |
| 20-3390170 |
Cash Central of Missouri, LLC |
| 20-3071030 |
Cash Central of Nevada, LLC |
| 20-3416474 |
Cash Central of North Dakota, LLC |
| 20-3279738 |
Cash Central of South Dakota, LLC |
| 20-3096791 |
Cash Central of Texas, LLC |
| 20-4998356 |
Cash Central of Utah, LLC |
| 20-3052693 |
Cash Central of Washington, LLC |
| 20-3036545 |
Cash Central of Wyoming, LLC |
| 20-3297792 |
Cash Central of Wisconsin, LLC |
| 20-3036580 |
CCCIS, Inc. |
| 20-4040950 |
CCCS Corporate Holdings, Inc. |
| 20-5491360 |
CCCS Holdings, LLC |
| 20-5371704 |
CheckSmart Financial Company |
| 20-4882314 |
Checksmart Financial Holdings Corp. |
| 20-4882400 |
CheckSmart Financial, LLC |
| 20-8514088 |
Checksmart Money Order Services, Inc. |
| 26-4295132 |
Community Choice Family Insurance Agency, LLC |
| 45-3199757 |
CS-Arizona, LLC |
| 27-2563500 |
Direct Financial Solutions, LLC |
| 20-3052679 |
Express Payroll Advance of Ohio, Inc. |
| 20-2918150 |
Fast Cash, Inc. |
| 77-0037914 |
First Virginia Credit Solutions, LLC |
| 27-1097140 |
First Virginia Financial Services, LLC |
| 26-4560641 |
Hoosier Check Cashing of Ohio, Ltd |
| 35-1965352 |
Insight Capital, LLC |
| 61-1455384 |
National Tax Lending, LLC |
| 27-4286061 |
Reliant Software, Inc. |
| 20-5934040 |
