-----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,
 AFXi33TNvepkdWyRLTH3V4sWwS+QVm1vFY1/nEOLmfEMtejWyWf8SVoFGYn7JFJc
 Mtp+CftdN/1rYoQuzirKIw==

<SEC-DOCUMENT>0000000000-06-046693.txt : 20070124
<SEC-HEADER>0000000000-06-046693.hdr.sgml : 20070124
<ACCEPTANCE-DATETIME>20060927103236
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-046693
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060927

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESOURCE AMERICA INC
		CENTRAL INDEX KEY:			0000083402
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				720654145
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE CRESCENT DRIVE, SUITE 203
		STREET 2:		NAVY YARD CORPORATE CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112
		BUSINESS PHONE:		215-546-5005

	MAIL ADDRESS:	
		STREET 1:		ONE CRESCENT DRIVE, SUITE 203
		STREET 2:		NAVY YARD CORPORATE CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE AMERICA LLC
		DATE OF NAME CHANGE:	20060928

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE AMERICA INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RESOURCE EXPLORATION INC
		DATE OF NAME CHANGE:	19890214
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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