SEC Comment Letter for CREDIT ACCEPTANCE CORP (CACC) (CIK 0000885550) (CACC) — Feb 9, 2021
CREDIT ACCEPTANCE CORP (CACC) (CIK 0000885550)
Date: Feb. 9, 2021 · CIK: 0000885550 · Accession: 0000000000-21-001650
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File numbers found in text: 000-20202
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United States securities and exchange commission logo
February 9, 2021
Kenneth Booth
Chief Financial Officer
Credit Acceptance Corp
25505 W. Twelve Mile Road
Southfield, Michigan 48034
Re:Credit Acceptance Corp
Form 8-K filed October 29, 2020
File No. 000-20202
Dear Mr. Booth:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance