April 6, 2017
VIA EDGAR
Era Anagnosti
Legal Branch Chief
Office of Financial Services I
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | Elevate Credit, Inc. |
Registration Statement on FormS-1
FileNo. 333-207888
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Elevate Credit, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement onForm S-1 (FileNo. 333-207888), to 9:00 a.m., Eastern Time, on April 6, 2017 or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Brandon C. Parris, our counsel at Morrison & Foerster LLP, at415-268-6617.
Very truly yours, | ||
Elevate Credit, Inc. | ||
By: | /s/ Christopher Lutes | |
Name: | Christopher Lutes | |
Title: | Chief Financial Officer |