0001341004-17-000071.txt : 20170424 0001341004-17-000071.hdr.sgml : 20170424 20170210161055 ACCESSION NUMBER: 0001341004-17-000071 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Liberty Tax, Inc. CENTRAL INDEX KEY: 0001528930 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 273561876 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1716 CORPORATE LANDING PARKWAY CITY: VIRGINIA BEACH STATE: VA ZIP: 23454 BUSINESS PHONE: 757-493-8855 MAIL ADDRESS: STREET 1: 1716 CORPORATE LANDING PARKWAY CITY: VIRGINIA BEACH STATE: VA ZIP: 23454 FORMER COMPANY: FORMER CONFORMED NAME: JTH Holding, Inc. DATE OF NAME CHANGE: 20110830 CORRESP 1 filename1.htm
February 10, 2017
VIA EDGAR SUBMISSION
Kathleen Collins
Accounting Branch Chief
Office of Information Technologies and Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:
Liberty Tax, Inc.
Form 10-K for the Fiscal Year Ended April 30, 2016 
Filed June 29, 2016
Form 10-Q for the Quarterly Period Ended July 31, 2016 
Filed September 2, 2016
File No. 001-35588
 
Dear Ms. Collins:
I am writing on behalf of Liberty Tax, Inc. (the “Company”). The Company hereby acknowledges receipt of the letter dated February 7, 2017 (the “Comment Letter”) containing comments from the staff of the U.S. Securities and Exchange Commission (the “Staff”) relating to the filings referenced above. The Comment Letter requests that the Company respond to the Staff’s comments within 10 business days of the date thereof or advise the Staff when the Company will respond.
Per my communications with Mr. David Edgar, this correspondence confirms the Company’s request for an extension of time to respond to the Comment Letter so that it can devote appropriate time and resources to consider the Staff’s comments. The Company has asked me to inform you that it expects to provide responses to the Comment Letter on or before March 8, 2017.
Please contact me at (202) 371-7180 if you have any questions with respect to the foregoing.
 
Very truly yours,
   
 
/s/ Brian V. Breheny
   
 
Brian V. Breheny

CC:
Kathleen Donovan
Liberty Tax, Inc.