<SEC-DOCUMENT>0001171520-14-000515-index.html : 20140724
<SEC-HEADER>0001171520-14-000515.hdr.sgml : 20140724
<ACCEPTANCE-DATETIME>20140724154819
ACCESSION NUMBER:		0001171520-14-000515
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140724
DATE AS OF CHANGE:		20140724
GROUP MEMBERS:		LEON G. COOPERMAN
GROUP MEMBERS:		OMEGA CHARITABLE PARTNERSHIP, LP

SUBJECT COMPANY:	

	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:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-32277
		FILM NUMBER:		14991299

	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 INC
		DATE OF NAME CHANGE:	20061214

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COOPERMAN LEON G
		CENTRAL INDEX KEY:			0000898382
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	MAIL ADDRESS:	
		STREET 1:		810 SEVENTH AVENUE, 33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>eps5772.htm
<TEXT>
Document 1 - file: eps5772.htm

</DOCUMENT>
</SEC-DOCUMENT>