Upbound (UPBD) 8-K Changes in Registrant's Certifying Accountant

February 25, 2013

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re: Rent-A-Center Inc. and Subsidiaries

File No. 0-25370

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Rent-A-Center Inc. and Subsidiaries dated February 25, 2013, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP