November 28, 2023

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

	Re:	Consumer Portfolio Services, Inc. Registration Statement on Form S-3, as amended
		File No. 333-272653

 

Ladies and Gentlemen:

 

Consumer Portfolio Services, Inc. (the “Company”) hereby requests, pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. EST on November 30, 2023, or as soon thereafter as practicable.

 

Please contact Matt Mamak of Alston & Bird LLP, the Company’s counsel, at (212) 210-1256, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

 

	Consumer Portfolio Services, Inc.
	By: /s/ Michael T. Lavin
	Name: Michael T. Lavin
	Title: President, Chief Operating Officer and Chief Legal Officer