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TRIAD FINANCIAL CORPORATION

7711 Center Avenue, Suite 100

Huntington Beach, California 92647

November 18, 2005

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20059

    Attention:

    Kathryn McHale

    Re:

    Triad Financial Corporation (the “Issuer”)

Registration Statement on Form S-4 (SEC File No. 333-126538) Originally

Filed July 12, 2005, and as Amended on October 12, 2005, November 4, 2005

and November 15, 2005.

Ladies and Gentlemen:

     With respect to the above-referenced registration statement (the “Registration Statement”),
Triad Financial Corporation (the “Registrant”) acknowledges that the action of the Commission or
the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
relieve the Registrant from its full responsibility for the adequacy and accuracy of the
disclosures in the filing.

     The Registrant further acknowledges that the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not foreclose the
Commission from taking any action with respect to the filing, and the Registrant also acknowledges
that it will 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.

    Very truly yours,

TRIAD FINANCIAL CORPORATION

    By:
    /s/ Mike L. Wilhelms

    Name:
    Mike L. Wilhelms

    Its: Senior Vice President and Chief Financial Officer