Company: ATLCL
Filing Date: 2025-03-19
Form Type: CORRESP
Source: 0001437749-25-008467
Chunk: 0

Company: Atlanticus Holdings Corp
Filing Date: 2025-03-19
Form: CORRESP
Chunk 0
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<div align='center'>March 19, 2025

FOIA CONFIDENTIAL TREATMENT REQUEST

Annex A to this letter omits confidential information included in

the unredacted version of such document 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 
 File No. 001-40485                                 |

Dear Mr. Schroeder and Mr. Volley:

In response to your request, please find attached hereto as Annex A the SAB 99 Materiality Assessment related to the Fair Value of Loans Receivable Valuation Misstatement (the “SAB 99 Memo”) of Atlanticus Holdings Corporation (the “Company”).

Because of the commercially sensitive nature of certain information contained in the SAB 99 Memo, this submission is accompanied by a request for confidential treatment for certain portions of the SAB 99 Memo. 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 SEC’s Rules on Information and Requests [17 C.F.R. § 200.83] (“Rule 83”). For the Staff’s reference, we have enclosed a copy of our letter to the FOIA Office (the “Request”) with this copy of the correspondence marked to show the portions redacted from the version filed via EDGAR and for which the Company is requesting confidential treatment.

In accordance with Rule 83, the Company requests confidential treatment of (a) the marked portions (the “Confidential Information”) of the SAB 99 Memo and (b) the accompanying Request (collectively, the “Confidential Material”). Please promptly inform the undersigned of any request for disclosure of the Confidential Material made pursuant to the Freedom of Information and Privacy Act or otherwise so that the undersigned may substantiate the Request for confidential treatment in accordance with Rule 83.

In accordance with Rule 83, the SAB 99 Memo also has been clearly marked with the legend “Confidential Treatment Requested by Atlanticus Holdings Corporation”