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SEC Company Response from FIRST NLC SECURITIZATION, INC. (CIK 0001337262) — Nov 2, 2005

FIRST NLC SECURITIZATION, INC. (CIK 0001337262)
Date: Nov. 2, 2005 · CIK: 0001337262 · Accession: 0001193125-05-214286

AI Filing Summary & Sentiment

File numbers found in text: 333-127919

Date
November 2, 2005
Author
Not clearly detected
Form
CORRESP
Company
FIRST NLC SECURITIZATION, INC. (CIK 0001337262)

Letter

CORRESPONDENCE

FIRST NLC SECURITIZATION, INC.

1001 Nineteenth Street North

Arlington, VA 22209

November 2, 2005

VIA EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Attention: Ms. Johanna Losert

First NLC Securitization, Inc.

Registration Statement on Form S-3 (No. 333-127919)

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, First NLC Securitization, Inc. (the “Company”) hereby requests acceleration of the referenced Registration Statement on Form S-3 (No. 333-127919) to become effective by 11:00 a.m. (Eastern Time) on Friday, November 4, 2005, or as soon thereafter as is practicable.

In connection with this request for effectiveness, the Company acknowledges the following:

(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(iii) the Company 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.

Yours very truly,

First NLC Securitization, Inc.

By:

/s/ Richard J. Hendrix

Name:

Richard J. Hendrix

Title:

President and Chief Operating Officer

cc: Jack A. Molenkamp, Esq.

David T. McIndoe, Esq.

Show Raw Text
CORRESP
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filename1.htm

CORRESPONDENCE

 FIRST NLC SECURITIZATION, INC.

 1001 Nineteenth Street North

 Arlington, VA 22209

 November 2, 2005

 VIA EDGAR

 Securities and Exchange Commission

 450 Fifth Street, N.W.

 Washington, DC 20549

 Attention: Ms. Johanna Losert

 First NLC Securitization, Inc.

 Registration Statement on Form S-3 (No. 333-127919)

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, First NLC Securitization, Inc. (the “Company”) hereby requests
acceleration of the referenced Registration Statement on Form S-3 (No. 333-127919) to become effective by 11:00 a.m. (Eastern Time) on Friday, November 4, 2005, or as soon thereafter as is practicable.

 In connection with this request for effectiveness, the Company acknowledges
the following:

(i)
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to
the filing;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

(iii)
the Company 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.

 Yours very truly,

First NLC Securitization, Inc.

 By:

/s/ Richard J. Hendrix

 Name:

 Richard J. Hendrix

 Title:

 President and Chief Operating Officer

 cc: Jack A. Molenkamp, Esq.

       David T. McIndoe, Esq.