SEC – ‘UPLOAD’ from 12/3/21 re: Conns Inc., et al. – ‘TEXT-EXTRACT’

On:  Friday, 12/3/21, at 10:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-21-14566

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     28K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      6K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

December 3, 2021            

Mark Prior                                                        
Vice President, General Counsel and Secretary                     
Conn's, Inc.                                                      
2445 Technology Forest Blvd., Suite 800                           
The Woodlands, Texas 77381                                        

                                                Re: Conn's, Inc.
                                                    Registration
Statement on Form S-3                                                           
                                                          Filed November 24,
2021                                                                            
                                                           File No. 333-261325

Dear Mr. Prior:                                                   

        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 Jennie
Beysolow at 202-551-8108 with any questions.                                    

Sincerely,                  

   Division of Corporation Finance

Office of Trade & Services  
cc:                                              Kevin Lewis      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		12/3/21		UPLOAD
		11/24/21		8-K,  S-3,  UPLOAD
				List all Filings