UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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| Date of Report (Date of Earliest Event Reported): | | July 28, 2005 |
Asset Acceptance Capital Corp.
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(Exact name of registrant as specified in its charter)
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| Delaware | 000-50552 | 80-00767779 |
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(State or other jurisdiction | _____________
(Commission | ______________
(I.R.S. Employer |
| of incorporation) | File Number) | Identification No.) |
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| 28405 Van Dyke Avenue, Warren, Michigan | | 48093 |
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(Address of principal executive offices) | | ___________
(Zip Code) |
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| Registrant’s telephone number, including area code: | | 586-939-9600 |
Not Applicable
______________________________________________
Former name or former address, if changed since last report
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations and Financial Condition.
On July 28, 2005, Asset Acceptance Capital Corp. issued a press release announcing its financial results for the second quarter ended June 30, 2005. The press release, dated July 28, 2005, is being furnished pursuant to Item 2.02 of Form 8-K. The full text of the press release is furnished as Exhibit 99 to this form 8-K and is incorporated in this report by reference.
The Registrant's press release contains the non-GAAP financial measures "adjusted net income" and "operating expenses to cash collections" which take into account one-time charges and adjustments related to the Registrant's initial public offering. Management believes these non-GAAP financial measures more accurately compare the Registrant's financial condition and results of operations to prior periods.
Item 9.01 Financial Statements and Exhibits.
Exhibits
Exhibit Number
99 Press Release dated July 28, 2005
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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| | | Asset Acceptance Capital Corp. |
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| July 28, 2005 | | By: | | Nathaniel F. Bradley IV
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| | | | | Name: Nathaniel F. Bradley IV |
| | | | | Title: President and CEO |
Exhibit Index
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| Exhibit No. | | Description |
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|
99 | | Press release dated July 28, 2005 |
