Brooke Credit Corporation
7400 College Blvd., Ste. 250
Overland Park, KS 66210
March 3, 2008
VIA FACSIMILE & EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Brooke Credit Corporation |
| Registration Statement on Form S-3 (File No. 333-148832) |
| Filed on January 24, 2008 |
Ladies and Gentlemen:
Pursuant to Rules 477 and 478 of Regulation C promulgated by the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), Brooke Credit Corporation (the “Company”) hereby respectfully requests that the Commission consent to the withdrawal of the above-referenced registration statement and all exhibits thereto (the “Registration Statement”). No securities were sold, or will be sold, pursuant to the Registration Statement and the withdrawal is consistent with the public interest and the protection of investors.
The Company respectfully requests, in accordance with Rule 457(p) under the Securities Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company’s account for future use.
Any questions, with respect to this matter, can be directed to my attention at 913.323.9212.
| Very truly yours, |
| /s/ Gary Eastman |
| General Counsel |
