SEC Company Response from UNITED PAN AM FINANCIAL CORP (CIK 0001049231) — Dec 7, 2005
UNITED PAN AM FINANCIAL CORP (CIK 0001049231)
Date: Dec. 7, 2005 · CIK: 0001049231 · Accession: 0001193125-05-238184
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File numbers found in text: 333-128188
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CORRESP 1 filename1.htm Acceleration request from Underwriters VIA FACSIMILE 202-772-9208 AND EDGAR December 7, 2005 Michael Clampitt Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 RE: United PanAm Financial Corp. Registration Statement on Form S-3 – File No. 333-128188 Dear Mr. Clampitt, JMP Securities LLC respectfully joins the request of United PanAm Financial Corp. (the “Company”), that the Commission accelerate the effective date of the Company’s Registration Statement on Form S-3, File No. 333-128188, as amended, to 4:15 p.m. Eastern Standard Time on December 7, 2005 or as soon thereafter as practicable. If requested, we will provide the Commission details in a supplemental letter of the distribution of the preliminary prospectus dated November 29, 2005, and a copy of the written notice used to disclose the filing of an updated prospectus on December 7, 2005 to all parties indicating interest. JMP SECURITIES LLC As Representative By: JMP Securities LLC 600 Montgomery Street Suite 1100 San Francisco CA 94111 tel 415,835,8900 fax 415.263.1337 www.jmpsecurities.com