ELLH Elah Holdings Inc (PK)

CUSIP No. 28413L105

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1          NAME OF REPORTING PERSON   Hotchkis and Wiley Capital Management, LLC
           S.S OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON           95-4871957

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2          CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP               (a)|_|
           Joint filing                                                   (b)| |

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3          SEC USE ONLY

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4          CITIZENSHIP OR PLACE OF ORGANIZATION                         Delaware

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      NUMBER OF         5        SOLE VOTING POWER                        19,520
        SHARES
     BENEFICIALLY     ----------------------------------------------------------
       OWNED BY         6        SHARED VOTING POWER                           0
        EACH
      REPORTING       ----------------------------------------------------------
       PERSON           7        SOLE DISPOSITIVE POWER                   23,550
        WITH
                      ----------------------------------------------------------
                        8        SHARED DISPOSITIVE POWER                      0

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9          AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
           23,550 shares (Ownership disclaimed pursuant to Section 13d-4
           of the 1934 Act)
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10         CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES
                                                                             ___
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11         PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)               3.19%
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12         TYPE OF REPORTING PERSON                                           IA

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CUSIP No. 28413L105

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1          NAME OF REPORTING PERSON      Hotchkis and Wiley Small Cap Value Fund
           S.S OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON           22-2617726

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2          CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP               (a)|_|
                                                                          (b)| |

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3          SEC USE ONLY

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4          CITIZENSHIP OR PLACE OF ORGANIZATION                         Delaware

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      NUMBER OF         5        SOLE VOTING POWER                        11,538
        SHARES
     BENEFICIALLY     ----------------------------------------------------------
       OWNED BY         6        SHARED VOTING POWER                           0
        EACH
      REPORTING       ----------------------------------------------------------
       PERSON           7        SOLE DISPOSITIVE POWER                   11,538
        WITH
                      ----------------------------------------------------------
                        8        SHARED DISPOSITIVE POWER                      0

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9          AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
           11,538 shares (Ownership disclaimed pursuant to Section 13d-4
           of the 1934 Act)
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10         CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES
                                                                             ___
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11         PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)               1.56%
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12         TYPE OF REPORTING PERSON                                           IV

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Item 1(a).        Name of Issuer:

                  Elah Holdings, Inc.


Item 1(b).        Address of Issuer's Principal Executive Offices:
                  3700 Park East Drive
                  Suite 300
                  Beachwood, Ohio 44122


Item 2(a).        Name of Person Filing:

                  (a) Hotchkis and Wiley Capital Management, LLC
                  (b) Hotchkis and Wiley Small Cap Value Fund

Item 2(b).        Address of Principal Business Office or, if none, Residence:

                  (a) 725 S. Figueroa Street 39th Fl, Los Angeles, CA 90017
                  (b) 725 S. Figueroa Street 39th Fl, Los Angeles, CA 90017

Item 2(c).        Citizenship

                  (a) Delaware
                  (b) Delaware

Item 2(d).        Title of Class of Securities:

                  Common Shares

Item 2(e).        CUSIP Number:
                  28413L105


Item 3.           If this statement is filed pursuant to Rule 13d-1(b), or
                  13d-2(b) or (c), check whether the person filing is a:

         (a)/ /   Broker or dealer registered under Section 15 of the
                  Exchange Act.
         (b)/ /   Bank as defined in Section 3(a)(6) of the Exchange Act.
         (c)/ /   Insurance company as defined in Section 3(a)(19) of the
                  Exchange Act.
         (d)/X/   Investment company registered under Section 8 of the
                  Investment Company Act.(as to 2(a)(b) above)
         (e)/X/   An investment adviser in accordance with Rule 13d-1(b)(1)(ii)
                  (E).(as to 2(a)(a) above)
         (f)/ /   An employee benefit plan or endowment fund in accordance with
                  Rule 13d-1(b)(1)(ii)(F).
         (g)/ /   A parent holding company or control person in accordance
                  with Rule 13d-1(b)(ii)(G).
         (h)/ /   A savings association as defined in Section 3(b) of the
                  Federal Deposit Insurance Act.
         (i)/ /   A church plan that is excluded from the definition of an
                  investment company under Section 3(c)(14) of the Investment
                  Company Act.
         (j)/ /   Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

Item 4(a).  Amount beneficially owned:
            (a) 23,550 (Ownership disclaimed pursuant to Section 13d-4 of the
            1934 Act)(includes ownership reported in 4(a)(b) below)
            (b) 11,538

Item 4(b).  Percent of class:

            (a) 3.19% (includes ownership reported in 4(b)(b) below
            (b) 1.56%

Item 4(c).  Number of shares as to which the person has:

            (i)   Sole power to vote or to direct the vote:
                  (a) 19,520 (includes ownership reported in 4(c)(i)(b)
                  below)
                  (b) 11,538

            (ii)  Shared power to vote or to direct the vote:
                  (a) 0
                  (b) 0

            (iii) Sole power to dispose or to direct the disposition of:
                  (a) 23,550 (includes ownership reported in 4(c)(iii)(b)
                  below)
                  (b) 11,538

            (iv)  Shared power to dispose or to direct the disposition of:
                  (a) 0
                  (b) 0

            Note that certain of HWCM's clients have retained voting power over
            the Common Shares that they beneficially own.  Accordingly, HWCM
            has the power to dispose of more Common Shares than it can vote.

Item 5.     Ownership of Five Percent or Less of a Class.

            (a) If this statement is being filed to report the fact that as of
                the date hereof the reporting person has ceased to be the
                beneficial owner of more than five percent of the class of
                securities, check the following [X]

            (b) If this statement is being filed to report the fact that
                as of the date hereof the reporting person has ceased to be
                the beneficial owner of more than five percent of the class of
                securities, check the following [X]

Item 6.     Ownership of More than Five Percent on Behalf of Another Person.

            Not Applicable

Item 7.     Identification  and  Classification  of the Subsidiary which
            Acquired the Security Being Reported on by the Parent Holding
            Company or Control Person.

            Not Applicable

Item 8.     Identification and Classification of Members of the Group.

            Not Applicable

Item 9.     Notice of Dissolution of Group.

            Not Applicable

Item 10.    Certification.

            By signing below I certify that, to the best of my knowledge and
            belief, the securities referred to above were acquired and are held
            in the ordinary course of business and were not acquired and are not
            held for the purpose of or with the effect of changing or
            influencing the control of the issuer of the securities and were not
            acquired and are not held in connection with or as a participant in
            any transaction having that purpose or effect.


                                   SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify
that the information set forth in this statement is true, complete and correct.


Date:                    June 7, 2018

Signature:              /s/ Tina H. Kodama

Name/Title:             Tina H. Kodama
                        Chief Compliance Officer

EXHIBIT A


The undersigned investment company hereby acknowledges and agrees that a report
on Schedule 13G filed by Hotchkis and Wiley Capital Management, LLC on or about
the date hereof, relating to the Elah Holdings, Inc. is filed on behalf of the
undersigned.

Dated: June 7, 2018

                                         Hotchkis and Wiley Small Cap value Fund

                                         By:   /s/ Tina H. Kodama

                                         Tina H. Kodama
                                         Chief Compliance Officer