<SEC-DOCUMENT>0000926236-10-000054.txt : 20110328
<SEC-HEADER>0000926236-10-000054.hdr.sgml : 20110328
<ACCEPTANCE-DATETIME>20101230101050
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000926236-10-000054
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101230

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST CASH FINANCIAL SERVICES INC
		CENTRAL INDEX KEY:			0000840489
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS RETAIL [5900]
		IRS NUMBER:				752237318
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		690 E LAMAR BLVD
		STREET 2:		STE 400
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011
		BUSINESS PHONE:		8174603947

	MAIL ADDRESS:	
		STREET 1:		690 E LAMAR BLVD
		STREET 2:		STE 400
		CITY:			ARLINGTON
		STATE:			TX
		ZIP:			76011

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST CASH INC
		DATE OF NAME CHANGE:	19940218
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>FCFS FORM CORRESP 12302010</TITLE>
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<P>&nbsp;</FONT></TD>
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<FONT SIZE=2><P>First Cash Financial Services, Inc.<BR>
Direct: 817-505-3142<BR>
dougo@firstcash.com</FONT></TD>
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<FONT SIZE=2><P>December 30, 2010</P>
<B>
<P>VIA EDGAR</P>
</B>
<P>Mr. Andrew Mew<BR>
Accounting Branch Chief<BR>
United States Securities and Exchange Commission<BR>
Securities and Exchange Commission<BR>
Washington, DC 20549</P></FONT>
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<FONT SIZE=2><P>Re:</FONT></TD>
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<FONT SIZE=2><P>First Cash Financial Services, Inc. (the &quot;Company&quot;)<BR>
Form 10-K for Fiscal Year Ended December 31, 2009<BR>
Filed March 15, 2010<BR>
File No. 000-19133</FONT></TD>
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<FONT SIZE=2>
<P>Dear Mr. Mew:</P>
<P ALIGN="JUSTIFY">The Company is in receipt of your comment letter dated December 22, 2010. You requested that the Company provide its response within ten business days of the date of your letter. We are writing at this time to request an extension of time to reply to January 21, 2011 in order to accommodate the year-end schedules of key Company personnel and Board members.</P>
<P ALIGN="JUSTIFY">If you have questions concerning the above, or if you require additional information, please do not hesitate to contact me at (817) 505-3142.</P>
<P>Sincerely,<BR>
<BR>
/s/ R. Douglas Orr<BR>
<BR>
R. Douglas Orr<BR>
Principal Financial and Accounting Officer</P></FONT>
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