United States securities and exchange commission logo May 20, 2020 Jonathan Clark Executive Vice President, Chief Financial Officer and Treasurer Encore Capital Group Inc. 350 Camino de La Reina, Suite 100 San Diego, California 92108 Re: ENCORE CAPITAL GROUP INC Form 10-K Filed February 26, 2020 File No. 000-26489 Dear Mr. Clark: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance