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SEC Company Response from NEW CENTURY TRS HOLDINGS INC (CIK 0001036075) — Nov 17, 2004

NEW CENTURY TRS HOLDINGS INC (CIK 0001036075)
Date: Nov. 17, 2004 · CIK: 0001036075 · Accession: 0001193125-04-199290

AI Filing Summary & Sentiment

File numbers found in text: 333-120209

Date
November 17, 2004
Author
NEW CENTURY FINANCIAL CORPORATION
Form
CORRESP
Company
NEW CENTURY TRS HOLDINGS INC (CIK 0001036075)

Letter

SEC Acceleration Request

NEW CENTURY FINANCIAL CORPORATION

NEW CENTURY TRS HOLDINGS, INC.

18400 Von Karman Avenue, Suite 1000

Irvine, California 92612

November 17, 2004

VIA EDGAR AND OVERNIGHT DELIVERY

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, NW

Washington, DC 20549-0306

Attention: Owen Pinkerton, Attorney-Advisor

Re: Acceleration Request by New Century Financial Corporation and New Century TRS Holdings, Inc. regarding joint Registration Statement on Form S-4 (Registration Statement Nos. 333-120209 and 333-120209-01) (as amended, the “Joint Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, each of the undersigned hereby requests that the effective date for the Joint Registration Statement be accelerated so that the Joint Registration Statement may become effective at 12 p.m. (Washington, D.C. time) on November 19, 2004, or as soon thereafter as practicable.

In addition, in connection with our request for acceleration of the effective date of the Joint Registration Statement, each of the undersigned acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Joint Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Joint Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Joint Registration Statement effective, does not relieve each of the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the Joint Registration Statement; and (iii) each of the undersigned may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

November 17, 2004 - Page 2

Please contact our securities counsel, Peter T. Healy, Esq. of O’Melveny & Myers LLP, at (415) 984-8833 to confirm the effectiveness of the Joint Registration Statement or to communicate any questions you might have regarding this letter or the Joint Registration Statement.

Thank you.

Very truly yours,
NEW CENTURY FINANCIAL CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

SEC Acceleration Request

 NEW CENTURY FINANCIAL CORPORATION

 NEW CENTURY TRS HOLDINGS, INC.

 18400 Von Karman Avenue, Suite 1000

 Irvine, California 92612

 November 17, 2004

 VIA EDGAR AND OVERNIGHT DELIVERY

 Division of Corporation Finance

 Securities and Exchange Commission

 450 Fifth Street, NW

 Washington, DC 20549-0306

 Attention: Owen Pinkerton, Attorney-Advisor

Re:
Acceleration Request by New Century Financial Corporation and New Century TRS Holdings, Inc. regarding joint Registration Statement on Form S-4 (Registration Statement Nos.
333-120209 and 333-120209-01) (as amended, the “Joint Registration Statement”)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, each of the undersigned hereby requests that the effective date for the Joint
Registration Statement be accelerated so that the Joint Registration Statement may become effective at 12 p.m. (Washington, D.C. time) on November 19, 2004, or as soon thereafter as practicable.

 In addition, in connection with our request for acceleration of the effective
date of the Joint Registration Statement, each of the undersigned acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Joint Registration
Statement effective, it does not foreclose the Commission from taking any action with respect to the Joint Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Joint
Registration Statement effective, does not relieve each of the undersigned from its full responsibility for the adequacy and accuracy of the disclosure in the Joint Registration Statement; and (iii) each of the undersigned may not assert this action
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 November 17, 2004 - Page 2

 Please contact our securities counsel, Peter T. Healy, Esq. of O’Melveny & Myers LLP, at (415) 984-8833 to confirm the effectiveness of the Joint
Registration Statement or to communicate any questions you might have regarding this letter or the Joint Registration Statement.

 Thank you.

 Very truly yours,

NEW CENTURY FINANCIAL CORPORATION

By

/s/    STERGIOS
THEOLOGIDES

Stergios Theologides

Secretary and General Counsel

NEW CENTURY TRS HOLDINGS, INC.

By

/s/    STERGIOS
THEOLOGIDES

Stergios Theologides

Secretary and General Counsel

cc:
Peter T. Healy, Esq.