United States securities and exchange commission logo
December 1, 2022
Pamela Johnson
Chief Financial Officer
OppFi Inc.
130 E. Randolph Street
Suite 3400
Chicago, IL 60601
Re: OppFi Inc.
Form 10-K filed
March 11, 2022
Response dated
October 11, 2022
File No. 001-39550
Dear Pamela Johnson:
We have reviewed your October 11, 2022 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
September 28, 2022 letter.
Form 10-K filed March 11, 2022
Note 18. Earnings Per Share, page 130
1. Please refer to comment
2. Given the quantitative significance of the error to diluted
earnings per share,
among other factors, we disagree with the Company s conclusion that
the errors were not
material. Please amend the applicable periodic filings to present
restated financial
statements reflecting the correction of an error in accordance with ASC
250, file a Form 8-K
Item 4.02, and reconsider whether there was a deficiency in the
internal control over
financial reporting that was a material weakness which is required to
be disclosed.
Pamela Johnson
OppFi Inc.
December 1, 2022
Page 2
You may contact William Schroeder at 202-551-3294 or Michael Volley at
202-551-
3437 if you have any questions.
FirstName LastNamePamela Johnson Sincerely,
Comapany NameOppFi Inc.
Division of Corporation
Finance
December 1, 2022 Page 2 Office of Finance
FirstName LastName