-----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, UHP2mqqmSnztX3W/6/oExJT//bzUWfVFQqkhghGTxPz+LjHC8ax+CPWliAOdwy5T cvh/09AmwHjawPuRyd18yA== 0001144204-06-052740.txt : 20070820 0001144204-06-052740.hdr.sgml : 20070820 20061215105533 ACCESSION NUMBER: 0001144204-06-052740 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Northeast Auto Acceptance Corp. CENTRAL INDEX KEY: 0001361955 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MOTOR VEHICLES & MOTOR VEHICLE PARTS & SUPPLIES [5010] IRS NUMBER: 650637308 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2174 HEWLETT AVENUE STREET 2: SUITE 206 CITY: MERRICK STATE: NY ZIP: 11566 BUSINESS PHONE: (516) 377-6311 MAIL ADDRESS: STREET 1: 2174 HEWLETT AVENUE STREET 2: SUITE 206 CITY: MERRICK STATE: NY ZIP: 11566 CORRESP 1 filename1.htm

NORTHEAST AUTO ACCEPTANCE CORP.

2174 HEWLETT AVENUE, SUITE 206

MERRICK, NY 11566

December 12, 2006

U. S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Re:	Northeast Auto Acceptance Corp. (the "Company")

Registration Statement on Form 10 (the “Filing”)

File No. 000-51997

Dear Sirs:

The Company hereby acknowledges that:

1. The Company is responsible for the adequacy and accuracy of the disclosure in the Filing;

2. The staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and

3. The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Sincerely,

	/s/ William Solko
	William Solko, President

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