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August 22, 2011
Via EDGAR
Division of Corporation Finance
US Securities and Exchange Commission
Washington, DC 20549
Re: Consumer Portfolio Services, Inc.
Post-Effective Amendment One to Registration Statement on Form S-1
File number 333-168976
Ladies and gentlemen
We are filing today a first post-effective amendment to the registration statement identified above (the "Registration Statement").
The Registration Statement covers a continuous public offering of debt. Because our market capitalization is below the level that would make the offering eligible for registration on Form S-3, the Registration Statement is filed on Form S-1.
The purpose of this post-effective amendment is to include updated financial statements.
Very truly yours
CONSUMER PORTFOLIO SERVICES, INC.
By: /s/ Mark Creatura