United States securities and exchange commission logo

                         September 8, 2022

       Rick L. Wessel
       Chief Executive Officer
       FirstCash Holdings, Inc.
       1600 West 7th Street
       Fort Worth, TX 76102

                                                        Re: FirstCash Holdings,
Statement on Form S-3
                                                            Filed September 2,
                                                            File No. 333-267274

       Dear Mr. Wessel:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Kate
Beukenkamp at 202-551-3861 with any questions.


                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              Kyle Healy