SEC Comment Letter for ECC Capital (ECRO) — Nov 7, 2006

ECC Capital CORP
Date: Nov. 7, 2006 · CIK: 0001300317 · Accession: 0000000000-06-054669

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AI Filing Summary & Sentiment

Date

November 7, 2006

Author

Not clearly detected

Form

UPLOAD

Company

ECC Capital CORP

Letter

Mail Stop 4561 November 7, 2006 Mr. Steven G. Holder Co-Chief Executive Officer and Chairman ECC Capital Corporation 1833 Alton Parkway Irvine, CA 92606

Re: ECC Capital Corporation Form 10-K for Fiscal Ye ar Ended December 31, 2005 Filed April 17, 2006 Forms 10-Q for Fiscal Quar ters Ended March 31, 2006 and June 30, 2006 Filed May 15, 2006 and August 14, 2006 File No. 1-32430

Dear Mr. Holder:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Steven Jacobs Accounting Branch Chief

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Mail Stop 4561
         November 7, 2006

Mr. Steven G. Holder
Co-Chief Executive Officer and Chairman
ECC Capital Corporation
1833 Alton Parkway
Irvine, CA 92606

Re: ECC Capital Corporation
  Form 10-K for Fiscal Ye ar Ended December 31, 2005
  Filed April 17, 2006
  Forms 10-Q for Fiscal Quar ters Ended March 31, 2006
and June 30, 2006
  Filed May 15, 2006  and August 14, 2006
  File No. 1-32430

Dear Mr. Holder:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

       S i n c e r e l y ,

Steven Jacobs
Accounting Branch Chief

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