-----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,
 H5Mnb8L4jY8BoXR5nJ8oT0J6yE1XzfjwZvVRoyp5YC4awS2lEB4aad6U9RSLbE4f
 Zl+11AhLtKoYzEs/er0/TA==

<SEC-DOCUMENT>0000000000-07-010211.txt : 20070413
<SEC-HEADER>0000000000-07-010211.hdr.sgml : 20070413
<ACCEPTANCE-DATETIME>20070227111548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-010211
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070227

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREDIT ACCEPTANCE CORPORATION
		CENTRAL INDEX KEY:			0000885550
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				381999511
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		25505 W TWELVE MILE RD
		STREET 2:		STE 3000
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334
		BUSINESS PHONE:		8103532700

	MAIL ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		STREET 2:		SUITE 3000
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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