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.
