-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QJ76xEMEU8mtnMfrp12s6KhzPznNrH+HOqj4Zdm+C8EKCysRZlqzXW8J4Ho5Ilac XREVYt5qB67PE5YmHZL3Vg== 0000950144-06-004691.txt : 20061020 0000950144-06-004691.hdr.sgml : 20061020 20060509170802 ACCESSION NUMBER: 0000950144-06-004691 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST ACCEPTANCE CORP /DE/ CENTRAL INDEX KEY: 0001017907 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 751328153 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3813 GREEN HILLS VILLAGE DRIVE CITY: NASHVILLE STATE: TN ZIP: 37215 BUSINESS PHONE: 615-844-2800 MAIL ADDRESS: STREET 1: 3813 GREEN HILLS VILLAGE DRIVE CITY: NASHVILLE STATE: TN ZIP: 37215 FORMER COMPANY: FORMER CONFORMED NAME: LIBERTE INVESTORS INC DATE OF NAME CHANGE: 19960701 CORRESP 1 filename1.htm SEC Response Letter to Form 10-K
 

Bass, Berry & Sims plc
Attorneys at Law
 A PROFESSIONAL LIMITED LIABILITY COMPANY
AmSouth Center
315 Deaderick Street, Suite 2700
Nashville, Tennessee 37238-3001
(615) 742-6200
J. James Jenkins, Jr.
phone: (615) 742-6236
fax: (615) 742-2736
e-mail: jjenkins@bassberry.com
May 9, 2006
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop 6010
     
Re:  
First Acceptance Corporation
   
Form 10-K for the fiscal year ended June 30, 2005
   
File No. 001-12117
Dear Mr. Rosenberg:
     On behalf of our client, First Acceptance Corporation (the “Company”), we are writing in response to the comments communicated by the staff to the Company verbally on April 26, 2006 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2005. The Company is reviewing the issues raised by the staff with its advisors and intends to respond to the staff’s comments on or before May 16, 2006.
     Please call me at (615) 742-6236 if you have any questions or concerns about the foregoing.
         
  Respectfully submitted,
 		  
  /s/ J. James Jenkins, Jr.    
     
  J. James Jenkins, Jr.   
 
     
cc:  
Ms. Ibolya Ignat (SEC, Division of Corporation Finance)
   
Mr. Oscar M. Young (SEC, Division of Corporation Finance)
   
Mr. Michael J. Bodayle (First Acceptance Corporation)
 
NASHVILLE Downtown      |      KNOXVILLE      |      MEMPHIS      |      NASHVILLE Music Row      |      www.bassberry.com

-----END PRIVACY-ENHANCED MESSAGE-----