SEC – ‘UPLOAD’ from 4/16/20 re: Aaron's Holdings Company, Inc. – ‘TEXT-EXTRACT’

On:  Thursday, 4/16/20, at 4:21pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  6/5/20   ·   Accession #:  0-20-3308

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     27K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                      April 16, 2020

Steven A. Michaels                                                              
Chief Financial Officer                                                         
Aaron's Holdings Company, Inc.                                                  
400 Galleria Parkway SE, Suite 300                                              
Atlanta, Georgia 30339-3182                                                     

Re: Aaron's Holdings Company, Inc.                                
Registration Statement on Form S-4                        
Filed April 13, 2020                                      
File No. 333-237657                                       

Dear Mr. Michaels:                                                              

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
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.                                                                   

   Please contact Jacqueline Kaufman at 202-551-3797 with any questions.

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                         Office of Trade &
Services                                                                        
cc:    Robert J. Leclerc                                                        

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		6/5/20		UPLOAD
Filed on:		4/16/20		UPLOAD
		4/13/20		S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/13/20  PROG Holdings, Inc.               S-4                    3:1.8M                                   DG3/FA