-----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, EQN8vrgvm6aY8M57nMGy4vRTXujFBDTmEnI4I3tKXH7OOcdiwTFbnq/DNHD2E7cO OIRMRCoGnzEOPMHXxvALKw== 0000950123-09-071011.txt : 20100416 0000950123-09-071011.hdr.sgml : 20100416 20091215193620 ACCESSION NUMBER: 0000950123-09-071011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091215 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 CORRESP 1 filename1.htm corresp
(CREDIT ACCEPTANCE CORPORATION LOGO)
December 15, 2009
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-0303
Mail Stop 4720
Attention:    Kevin W. Vaughn
Accountant Branch Chief
         
 
  RE:   Credit Acceptance Corporation
Form 10-K for Fiscal Year Ended December 31, 2008
Form 10-Q for the Period Ended September 30, 2009
File No. 0-20202
Ladies and Gentlemen:
     Credit Acceptance Corporation (the “Company”) has received the additional comments from the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in a letter from Kevin W. Vaughn, Accountant Branch Chief, dated December 1, 2009, regarding the Commission’s review of the above-referenced Company filing (the “Comment Letter”). The Company is currently considering your comments and gathering the necessary information to formulate an appropriate response. As a result, the Company is requesting additional time to fully consider the matter and formulate its response. The Company believes that it will be in a position to deliver a letter responding to your comments on or before Wednesday, December 23, 2009.
     If the Staff has any questions or requires additional information regarding this request for additional time to respond, please contact the undersigned at (248) 353-2700 x4575 Facsimile transmissions may be sent to the undersigned at (866) 743-2743.
         
  Very truly yours,

CREDIT ACCEPTANCE CORPORATION
 		  
  By:   /s/ Kenneth S. Booth    
    Name:   Kenneth S. Booth   
    Title:   Chief Financial Officer   
 
         
 
  cc:   Sharon Blume
(Securities and Exchange Commission)

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