8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): January 10, 2008

CREDIT ACCEPTANCE CORPORATION

(Exact name of registrant as specified in its charter)

Michigan	000-20202	38-1999511
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

25505 West Twelve Mile Road, Suite 3000, Southfield, Michigan	48034-8339
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: 248-353-2700

Not Applicable

Former name or former address, if changed since last report

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01 Regulation FD Disclosure.

Credit Acceptance Corporation is furnishing materials, included as Exhibit 99.1 to this report and incorporated herein by reference, which were prepared for inclusion on its investor relations website. Credit Acceptance Corporation is not undertaking to update these materials. This report should not be deemed an admission as to the materiality of any information contained in these materials.

The information furnished in this report shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

99.1 Materials added to website on or about January 10, 2008.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

CREDIT ACCEPTANCE CORPORATION

By: /s/ Douglas W. Busk Douglas W. Busk

Treasurer

January 10, 2008

Exhibit Index

Exhibit No.	Description
99.1	Materials added to website on or about January 10, 2008.

EX-99.1

Exhibit 99.1

Select Inquiries Received through December  , 2007

1. The Wall Street Journal ran a long article on December 6th under the headline “Surge in Auto Loan Delinquencies”. This “surge” is then spelled out on two levels – “top rated borrowers” and “sub-prime borrowers”. The first group saw delinquencies rise from 2.9% to 4.5%, in September; the second went from 11.1% to 12%. It would be helpful for investors if you could somehow relate such evidence of distress to what you’re seeing in your own business – and to do it, preferably, in a longer-term context of historical trends.

We evaluate the performance of our portfolio by examining changes in our forecasted consumer loan collection rates. Our collection forecast for each consumer loan is updated monthly and it takes into consideration the most recent actual collection data available for each consumer loan as well as for our entire portfolio of consumer loans. Small variations in the forecast would indicate that the portfolio is performing in line with our expectations.

The following tables compare our forecast of consumer loan collection rates as of December 31, 2007, with the forecast as of September 30, 2007 and as of December 31, 2006:

	December 31, 2007	September 30, 2007
Loan Origination Year	Forecasted Collection %	Forecasted Collection %	Variance
1998	67.4%	67.4%	0.0%
1999	72.3%	72.3%	0.0%
2000	72.8%	72.9%	-0.1%
2001	67.8%	67.8%	0.0%
2002	71.0%	71.0%	0.0%
2003	74.6%	74.5%	0.1%
2004	73.7%	73.9%	-0.2%
2005	74.3%	74.3%	0.0%
2006	69.9%	70.4%	-0.5%
2007	70.2%	70.1%	0.1%

	December 31, 2007	December 31, 2006
Loan Origination Year	Forecasted Collection %	Forecasted Collection %	Variance
1998	67.4%	67.5%	-0.1%
1999	72.3%	72.4%	-0.1%
2000	72.8%	73.0%	-0.2%
2001	67.8%	67.7%	0.1%
2002	71.0%	70.7%	0.3%
2003	74.6%	74.2%	0.4%
2004	73.7%	73.9%	-0.2%
2005	74.3%	74.2%*	0.1%
2006	69.9%	71.1%*	-1.2%
2007	70.2%	69.9%**	0.3%

*

These forecasted collection percentages differ from those previously reported in our Annual Report on Form 10-K for the year ended December 31, 2006 and our 2006 earnings release as they have been revised for a seasonality factor. This seasonality factor was first applied during the first quarter of 2007. Forecasted collection percentages prior to 2005 are not materially impacted by the seasonality factors.

**

Collection percentage represents the initial forecasted collection percentage for 2007 originations.

As illustrated above, during the year ended December 31, 2007, forecasted collection rates were generally consistent with the Company’s expectations. Historically we have not seen a correlation between economic conditions and the performance of our portfolio. However, we can not be certain that economic conditions will not impact the performance of our portfolio in future periods. For a more complete review of the historical changes in our consumer loan forecasted collection rates please refer to our annual and quarterly public filings.