0000950124-06-000946.txt : 20140908 0000950124-06-000946.hdr.sgml : 20140908 20060302162716 ACCESSION NUMBER: 0000950124-06-000946 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060302 FILER: 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: 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.txt March 2, 2006 U.S. Securities and Exchange Commission Office of Mergers and Acquisitions 100 F Street, N.E. Washington, DC 20549 Re: Credit Acceptance Corporation Schedule TO-C, filed February 10, 2006 Schedule TO-I, filed February 10, 2006 Schedule TO-I/A, filed February 16, 2006 File No. 005-45225 At the Staff's request, the Company acknowledges that o the Company is responsible for the adequacy and accuracy of the disclosure in the filings; o Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filings; and o the Company 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. Very truly yours, CREDIT ACCEPTANCE CORPORATION Douglas W. Busk, Treasurer