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SEC Comment Letter for FIRSTPLUS FINANCIAL GROUP INC (CIK 0001000368) — Nov 18, 2005

FIRSTPLUS FINANCIAL GROUP INC (CIK 0001000368)
Date: Nov. 18, 2005 · CIK: 0001000368 · Accession: 0000000000-05-058658

AI Filing Summary & Sentiment

Date
November 18, 2005
Author
Daniel F. Duchovny
Form
UPLOAD
Company
FIRSTPLUS FINANCIAL GROUP INC (CIK 0001000368)

Letter

November 18, 2005 Jack Draper President Firstplus Financial Group, Inc. 5100 N. O`Connor Boulevard 6th Floor Irving, TX 75039

Re: Firstplus Financial Group, Inc. Response to November 1, 2005 comments Filed November 14, 2005 File No. 1-13753

Dear Mr. Draper:

We have the following comments on the above-referenced filing. 1. We note your responses to 1, 2 and 4 in our November 1st comment letter. We also note that you have removed from your web site the letter which was the basis for some of our comments. Please confirm that you will avoid making the statements cited in these comments in any future shareholder communications, or provide us additional factual support for these statements.

Closing Comments

Please furnish a response letter keying your responses to our comment letter. You should transmit the letter via EDGAR under the label "CORRESP." In the event that you believe that compliance with the above comment is inappropriate, provide a basis for such belief to the staff in the response letter.

You should contact the undersigned at (202) 551-3619 for assistance with respect to the foregoing comments and your proxy materials. Direct all correspondence to the following ZIP code: 20549-3628.

Sincerely,
Daniel F. Duchovny
Attorney-Advisor
Office of Mergers and Acquisitions

Show Raw Text
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<TYPE>LETTER
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<FILENAME>filename1.txt
<TEXT>

November 18, 2005

Jack Draper
President
Firstplus Financial Group, Inc.
5100 N. O`Connor Boulevard
6th Floor
Irving, TX  75039

      Re:	Firstplus Financial Group, Inc.
      Response to November 1, 2005 comments
Filed November 14, 2005
		File No. 1-13753

Dear Mr. Draper:

      We have the following comments on the above-referenced
filing.
1. We note your responses to 1, 2 and 4 in our November 1st
comment
letter.  We also note that you have removed from your web site the
letter which was the basis for some of our comments.  Please
confirm
that you will avoid making the statements cited in these comments
in
any future shareholder communications, or provide us additional
factual support for these statements.

Closing Comments

      Please furnish a response letter keying your responses to
our
comment letter.  You should transmit the letter via EDGAR under
the
label "CORRESP."  In the event that you believe that compliance
with
the above comment is inappropriate, provide a basis for such
belief
to the staff in the response letter.

      You should contact the undersigned at (202) 551-3619 for
assistance with respect to the foregoing comments and your proxy
materials.  Direct all correspondence to the following ZIP code:
20549-3628.

Sincerely,

Daniel F. Duchovny
Attorney-Advisor
Office of Mergers and Acquisitions

cc:  Doug Berman, Esq. (via facsimile: (214) 855-4300)
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Jack Draper
Firstplus Financial Group, Inc.
November __, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3628

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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