April 6, 2017
VIA EDGAR
Securities and Exchange Commission
Office of Financial Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Era Anagnosti, Legal Branch Chief
Re: | Elevate Credit, Inc. — Request for Acceleration |
Registration Statement on FormS-1 (File No. 333-207888)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), UBS Securities LLC, Credit Suisse Securities (USA) LLC and Jefferies LLC, as representatives of the several underwriters (the “Representatives”), hereby join in the request of Elevate Credit, Inc. (the “Company”) for acceleration of the above-referenced Registration Statement, as amended, requesting that such Registration Statement become effective April 6, 2017, at 9:00 a.m. Eastern Time, or as soon thereafter as is practicable.
In connection with this acceleration request and pursuant to Rule 460 of the Act, please be advised that we have distributed 2,737 copies of the Company’s Preliminary Prospectus dated March 27, 2017, through the date hereof to underwriters, dealers, institutions and others.
The Representatives confirm on behalf of themselves and the several underwriters that they have complied with the requirements of Rule15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
UBS SECURITIES LLC
CREDIT SUISSE SECURITIES (USA) LLC
JEFFERIES LLC
As Representatives of the several Underwriters
By: UBS SECURITIES LLC
By: | /s/ Alexander Dunev | |||
Name: | Alexander Dunev | |||
Title: | Managing Director |
By: | /s/ Mitesh Hassamal | |||
Name: | Mitesh Hassamal | |||
Title: | Executive Director |
By: CREDIT SUISSE SECURITIES (USA) LLC
By: | /s/ Stephanie M. Ruiz | |||
Name: | Stephanie M. Ruiz | |||
Title: | Managing Director |
By: JEFFERIES LLC
By: | /s/ David Mastrangelo | |||
Name: | David Mastrangelo | |||
Title: | Managing Director |
[Signature Page to Underwriter Acceleration Request]