-----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, TW0UIOaaj3AX5Bn64377fuYHq46u+DTntsiB1wZsZs7DuZ95Z+Sq7oU3wv83NbZa DPq5/ids7bqfelT9JhiNhQ== 0000950144-07-002066.txt : 20070626 0000950144-07-002066.hdr.sgml : 20070626 20070312170345 ACCESSION NUMBER: 0000950144-07-002066 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070312 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 CORRESP
 

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
March 12, 2007
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 6010
     
Re:  
First Acceptance Corporation
   
Form 10-K for the fiscal year ended June 30, 2006
   
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 contained in your letter dated February 26, 2007 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2006. The Company is reviewing the issues raised by the staff in the Comment Letter with its advisors and intends to respond to the Comment Letter on or before March 30, 2007.
     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. Vanessa Robertson (SEC, Division of Corporation Finance)
   
Mr. Jim Atkinson (SEC, Division of Corporation Finance)
   
Mr. Michael J. Bodayle (First Acceptance Corporation)
 

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