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                             September 21, 2022

       Maureen Short
       Executive Vice President and CFO
       Rent-A-Center, Inc.
       5501 Headquarters Drive
       Plano, Texas 75024

                                                        Re: Rent-A-Center, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 28,
2022
                                                            Form 10-Q for the
Fiscal Quarter Ended June 30, 2022
                                                            Filed August 5,
2022
                                                            File No. 001-38047

       Dear Ms. Short:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations
       Comparison of the Years Ended December 31, 2021 and 2020
       Gross Profit, page 39

   1.                                                   Please discuss in
detail here how Acima's use of a different merchandise lease
                                                        depreciation policy
results in a lower consolidated gross margin relative to the
                                                        depreciation policy for
other operations so investors may have a better understanding of
                                                        its continuing effect.
Refer to Item 303(b)(2)(i) of Regulation S-K. Also consider similar
                                                        disclosure in your
discussion of segment operating profit for the Acima segment to the
                                                        extent meaningful going
forward.
 Maureen Short
Rent-A-Center, Inc.
September 21, 2022
Page 2
Revenues, page 40

2.       Please explain what "higher portfolio balance" represents and how it
affects the amount of
         revenues reported.
Segment Performance
Rent A Center Business Segment, page 40

3.       Please quantify in your annual and interim period filings the factors
cited for changes in
         consolidated and segment results. Refer to section 501.04 of the staff
  s Codification of
         Financial Reporting Policies. Consider the preceding in your analysis
of operating cash
         flow on page 41. Also refer to Item 303(b)(2)(iii) of Regulation S-K
regarding the change
         in revenues. Additionally, discuss if the growth in e-commerce
revenues is a known
         favorable/unfavorable trend that is expected to materially affect
segment and consolidated
         results. Refer to Item 303(b)(2)(ii) of Regulation S-K.
Form 10-Q for the Fiscal Quarter Ended June 30, 2022

Financial Statements
Notes to Condensed Consolidated Financial Statements
Note 4 - Receivables and Allowance for Doubtful Accounts, page 11

4.       We note in your earnings calls for the periods ended December 31,
2021, March 31, 2022
         and June 30, 2022 that you tightened and enhanced your underwriting
guidelines that
         affected provisions for delinquencies and credit losses in the Acima
business segment.
         However, it appears your accounting policy regarding receivables and
allowance for
         doubtful accounts has not changed from that disclosed at December 31,
2020. Please
         explain to us your consideration of ASC 326-20-50-10 and 11 regarding
the impact of the
         Acima acquisition on your policy.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Business and Operational Trends
Other Macroeconomic Conditions and Changes in underwriting, page 26

5.     You disclose you have been impacted by negative macroeconomic trends,
including a
       condensed labor market, wage inflation, global supply chain issues and
inflation affecting
       your revenues and underwriting. Please expand your disclosure to
identify the principal
       factors contributing to these issues and clarify the resulting impact on
you. Additionally,
       disclose any known trends or uncertainties regarding these issues that
are reasonably
FirstName LastNameMaureen Short
       likely to have a material impact on your cash flows, liquidity, capital
resources, cash
Comapany    NameRent-A-Center,
       requirements,               Inc. or results of operations. Refer to Item
303(b)(2)(ii) of
                      financial position,
       Regulation
September          S-K.
            21, 2022 Page 2
FirstName LastName
 Maureen Short
FirstName LastNameMaureen Short
Rent-A-Center, Inc.
Comapany 21,
September NameRent-A-Center,
              2022           Inc.
September
Page 3    21, 2022 Page 3
FirstName LastName
       In closing, 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.

       You may contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services