# EDGAR Filing Document

**Accession Number:** 0002046042
**File Stem:** 0001104659-25-062018
**Filing Date:** 2025-6
**Character Count:** 3384
**Document Hash:** f041fae92622bce3de40b24126ba10ce
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-062018.hdr.sgml**: 20250828

**ACCESSION NUMBER**: 0001104659-25-062018

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250624

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Jefferson Capital, Inc. / DE
- **CENTRAL INDEX KEY:** 0002046042
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 331923926
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 600 SOUTH HIGHWAY 169, SUITE 1575
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55426
- **BUSINESS PHONE:** (320) 229-8505

**MAIL ADDRESS:**
- **STREET 1:** 600 SOUTH HIGHWAY 169, SUITE 1575
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55426

---

| | |
|:---|:---|
| **Jefferies LLC**<br> 520 Madison Avenue<br> New York, New York 10022 | **Keefe, Bruyette & Woods, Inc.**<br> 787 Seventh Avenue<br> New York, New York 10019 |

---

June 24, 2025

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

---

| | |
|:---|:---|
| Attention: | Madeleine Joy Mateo<br> Todd Schiffman |
|  | Joe Yeon Ahn<br> Amit Pande |
| **Re:** | **Jefferson Capital, Inc. (the "Company")** |
|  | **Registration Statement on Form S-1, as amended (File No. 333-287488)**<br> **Request for Acceleration of Effective Date** |

---

Ladies and Gentlemen:

As representatives of the several underwriters of the proposed public offering of the Company's common stock by the Company and the selling stockholders, we hereby join the Company's request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration Statement will be declared effective at 4:00 pm (ET) on June 25, 2025, or as soon thereafter as is practicable.

Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we wish to advise you that we have effected the following distribution of the Company's Preliminary Prospectus dated June 13, 2025, through the date hereof:

Preliminary Prospectus dated June 13, 2025:

Approximately 300 copies to prospective underwriters, institutional investors, dealers and others.

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Remainder of Page Intentionally Left Blank*]

Very truly yours,

As Representatives of the several Underwriters

---

| | |
|:---|:---|
| **Jefferies LLC** | **Jefferies LLC** |
| By: | /s/ Michael Bauer |
|  | Name: Michael Bauer |
|  | Title: Managing Director |

---

[*Signature Page to Acceleration Request by Underwriters*]

---

| | |
|:---|:---|
| **Keefe, Bruyette & Woods, Inc.** | **Keefe, Bruyette & Woods, Inc.** |
| By: | /s/ Victor Sack |
|  | Name: Victor Sack |
|  | Title: Managing Director, Head of Capital Markets |

---

[*Signature Page to Acceleration Request by Underwriters*]