<SEC-DOCUMENT>0000885550-16-000113-index.html : 20160811
<SEC-HEADER>0000885550-16-000113.hdr.sgml : 20160811
<ACCEPTANCE-DATETIME>20160513150524
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000885550-16-000113
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREDIT ACCEPTANCE CORP
		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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334
		BUSINESS PHONE:		2483532700

	MAIL ADDRESS:	
		STREET 1:		25505 WEST TWELVE MILE ROAD
		CITY:			SOUTHFIELD
		STATE:			MI
		ZIP:			48034-8334

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CREDIT ACCEPTANCE CORPORATION
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>commentresponse201604_image4.jpg
<TEXT>
Document 2 - file: commentresponse201604_image4.jpg

</DOCUMENT>
</SEC-DOCUMENT>