CURO GROUP HOLDINGS CORP.
3527 North Ridge Road
Wichita, Kansas 67205
May 14, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Purnell
| Re: | CURO Group Holdings Corp. - Request for Acceleration |
| Registration Statement on FormS-1 |
(FileNo. 333-224913)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CURO Group Holdings Corp. (the “Registrant”) hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on FormS-1 (as amended to date, the “Registration Statement”) be accelerated to Wednesday, May 16, 2018 at 4:30 p.m. Eastern Time or as soon as practicable thereafter or at such later time as the Registrant or its counsel may orally request via telephone. Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
The Registrant hereby acknowledges that:
| i. | should the Securities and Exchange Commission (the “Commission”) or the 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; |
| ii. | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| iii. | the Registrant 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. |
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Sincerely,
| CURO Group Holdings Corp. | ||
| By: | /s/ Don Gayhardt | |
| Name: | Don Gayhardt | |
| Title: | President and Chief Executive Officer | |
| cc: | Thomas Mark, Willkie Farr & Gallagher LLP |
| Holt Goddard, White & Case LLP |
