United States securities and exchange commission logo May 26, 2022 Timothy K. Jugmans Chief Financial Officer EZCORP, Inc. 2500 Bee Cave Road, Bldg One, Suite 200 Rollingwood, TX 78746 Re: EZCORP, Inc. Form 10-K for Fiscal Year Ended September 30, 2021 Filed November 17, 2021 File No. 000-19424 Dear Mr. Jugmans: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services