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Office of Filings and Information
100 F Street, NE
Washington, D.C. 20549
Attn: Dan Morris
Re: ISAC Assets Corp., Form S-3/A filed on May 31, 2006
File No.: 333-131328
Dear Ladies and Gentlemen:
In connection with the above referenced filing, attached please find blacklines of the base prospectus and forms of prospectus supplement (versions 1, 2 and 3) marked to show changes against the same which were previously filed on Form S-3/A on May 23, 2006.
Please contact Leigh Anne Kuiken at (212) 912-8307 or the undersigned at (212) 912-7472 with any other questions.
Sincerely, /s/ Richard D. Simonds | |
Richard D. Simonds | |