-----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, BDudNl4IYZaEmrNi24/px2mVHjCNE3gPJ/SVxBr8myOFp3m7mE/C34NgxlaF02OH yvsm77Tbxm3degnhXn9oUA== 0001116679-08-001841.txt : 20090121 0001116679-08-001841.hdr.sgml : 20090121 20080826161456 ACCESSION NUMBER: 0001116679-08-001841 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080826 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN MORTGAGE ACCEPTANCE CO CENTRAL INDEX KEY: 0000878774 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 136972380 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 625 MADISON AVE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2124215333 MAIL ADDRESS: STREET 1: 625 MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN MORTGAGE INVESTORS TRUST DATE OF NAME CHANGE: 19931013 CORRESP 1 filename1.htm tandy-082608.htm
American Mortgage Acceptance Company
625 Madison Avenue
New York, New York 10022

 
August 26, 2008
 
VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:
American Mortgage Acceptance Company
Form 10-K for the Fiscal Year ended December 31, 2007
File No. 001-14583
 
Ladies and Gentlemen:
In connection with responding to the comment letter dated August 14, 2008 from the Staff of the Division of Corporation Finance regarding the above-referenced filing, American Mortgage Acceptance Company hereby acknowledges that:
 
 
●
it is responsible for the adequacy and accuracy of the disclosure in the filings;
 
 
●
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
 
●
it 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.
 
Please direct any questions with respect to the foregoing to Mark Schonberger of Paul, Hastings, Janofsky & Walker LLP at (212) 318-6859.
 
Sincerely,
 

/s/ Robert L. Levy
Robert L. Levy
Chief Financial Officer

 
cc:  Mark Schonberger, Esq.
 
 
 

 
 
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