EZCORP, Inc.
1901 Capital Parkway
Austin, Texas 78746
Telephone: 512-314-3400
Facsimile: 512-314-3463
December 2, 2008
VIA EDGAR TRANSMISSION
H. Christopher Owings
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
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Attention: |
Scott Anderegg |
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Mail Stop 3561 |
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RE: |
EZCORP, Inc. |
Registration Statement on Form S-4
File No. 333-153703
Filed September 26, 2008
As Amended on December 2, 2008
Dear Mr. Anderegg:
EZCORP, Inc., requests, pursuant to Rule 461, that the Commission accelerate to 5:00 p.m., on Tuesday, December 2, 2008, or as soon thereafter as practicable, the date on which the referenced registration statement on Form S-4, as amended on December 2, 2008, shall become effective.
We acknowledge that:
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Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company form its full responsibility for the accuracy of the disclosure in the filing; and |
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The company may not assert staff comments and 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. |
H. Christopher Owings
Attention: Scott Anderegg
December 2, 2008
Page 2
Very truly yours,
EZCORP, Inc.
/s/ Connie Kondik
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By: |
Connie Kondik |
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Vice President and General Counsel |