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United States securities and exchange commission logo
September 8, 2022
George Gresham
Chief Financial Officer and Chief Operating Officer
Green Dot Corporation
114 W 7th Street
Suite 240
Austin, Texas 78701
Re: Green Dot
Corporation
Form 10-K for the
fiscal year ended December 31, 2021
Filed February 28,
2022
File No. 001-34819
Dear Mr. Gresham:
We have reviewed your August 8, 2022 response to our comment
letter and have the
following comment. In our comment, we ask you to provide us with
information so we may
better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional comments. Our
reference to a prior comment is to a comment in our July 12, 2022
letter.
Form 10-K for the fiscal year ended December 31, 2021
Business
Dividend and Share Repurchase Restrictions, page 8
1. We acknowledge your
response to prior comment 1. Please represent to us that in future
filings you will
disclose the amount of your subsidiary's restricted assets as required by
Rule 4-08(e)(3)(ii) of
Regulation S-X or tell us why this disclosure is not warranted and
provide us the amount
of the restricted assets at December 31, 2021.
You may contact Mark Brunhofer at 202-551-3638 or Sharon Blume at
202-551-
3474 with any questions.
George Gresham
Green Dot Corporation
September 8, 2022
Page 2
FirstName LastNameGeorge Gresham Sincerely,
Comapany NameGreen Dot Corporation
Division of Corporation Finance
September 8, 2022 Page 2 Office of Finance
FirstName LastName