Company: ATLCL
Filing Date: 2025-03-10
Form Type: CORRESP
Source: 0001437749-25-006744
Chunk: 0

Company: Atlanticus Holdings Corp
Filing Date: 2025-03-10
Form: CORRESP
Chunk 0
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| Troutman Pepper Locke LLP                                  
 Bank of America Plaza, 600 Peachtree Street NE, Suite 3000 
 aTLANTA, ga 30308                                          |
| troutman.com                                               |
| Paul Davis Fancher                                         |
| paul.fancher@troutman.com                                  |

<div align='center'>March 10, 2025

FOIA CONFIDENTIAL TREATMENT REQUESTED

This letter omits confidential information included in the unredacted version of this letter that was delivered to the Staff.

Redacted information is reflected with an “[*****].”</div>

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: William Schroeder and Michael Volley

| Re: | Atlanticus Holdings Corporation                    
 Form 10-K for Fiscal Year Ended December 31, 2023  
 Form 10-Q for the Quarter Ended September 30, 2024 
 Response Dated February 25, 2025                   
 File No. 001-40485                                 |

Dear Mr. Schroeder and Mr. Volley:

This letter is being submitted in response to the comments provided by the Staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “SEC”) set forth in your letter dated March 5, 2025 (the “Comment Letter”) to William R. McCamey, Chief Financial Officer of Atlanticus Holdings Corporation (the “Company”), with respect to the Form 10-K for the fiscal year ended December 31, 2023 (the “Form 10-K”) and Form 10-Q for the Quarter Ended September 30, 2024 (the “Form 10-Q”).

We are authorized by the Company to provide the responses contained in this letter on its behalf. The terms “we,” “us,” and “our” in the responses refer to the Company. For your convenience, we set forth each comment from the Comment Letter in bold typeface and include the Company’s response below it. The numbered paragraphs in this letter correspond to the numbered paragraphs of the Comment Letter.

Because of the commercially sensitive nature of certain information contained herein, this submission is accompanied by a request for confidential treatment for a portion of this letter. We have filed a separate letter with the Office of Freedom of Information and Privacy Act Operations (the “FOIA Office”) in connection with the confidential treatment request, pursuant to Rule 83 of the