CCF Holdings LLC
5165 Emerald Pkwy
Suite 100
Dublin, Ohio 43017

 

March 19, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 

	Re:	CCF Holdings LLC
		Request to Withdraw Post-Effective Amendment to Registration Statement on Form S-1
		Registration No. 333-231069

 

Ladies and Gentlemen:

 

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, CCF Holdings LLC (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the immediate withdrawal of the Post-Effective Amendment (the “Post-Effective Amendment”) to the Company’s Registration Statement on Form S-1 (Registration No. 333-231069) together with all exhibits and amendments thereto (the “Registration Statement”). The Registration Statement and the Post-Effective Amendment were filed by the Company pursuant to a Registration Rights Agreement that the Company entered into with certain of its security holders.  The holders of “Registerable Securities” (as defined in the Registration Rights Agreement) have agreed to terminate the Registration Rights Agreement.  No securities were sold, issued or otherwise distributed or will be sold, issued or otherwise distributed under the Post-Effective Amendment to the Registration Statement.

 

The Registration Statement was originally filed with the Commission on April 26, 2019 and was declared effective on July 17, 2019.  The Post-Effective Amendment was filed with the Commission on March 18, 2020 and was declared effective on March 24, 2020.

 

Because no securities were sold under the Registration Statement (including under the Post-Effective Amendment) and the Registration Rights Agreement has been terminated, the Company believes that the withdrawal of the Post-Effective Amendment is consistent with the public interest and the protection of investors, as contemplated by Securities Act Rule 477(a). Accordingly, we hereby request that an order granting the withdrawal of the Post-Effective Amendment be issued by the Commission as soon as possible. Should you have any questions or require any further information please contact John T. Owen of Morrison & Foerster LLP at (212) 468-8036. Thank you for your assistance with this application for withdrawal.

 

	Sincerely,
	CCF Holdings LLC
	By:	/s/ Michael Durbin
		Michael Durbin
		Chief Financial Officer

 

cc:               John T. Owen, Esq. (Morrison & Foerster LLP)