NORTHEAST AUTO ACCEPTANCE CORP.
2174 HEWLETT AVENUE, SUITE 206
MERRICK, NY 11566
December 12, 2006
U. S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: | Northeast Auto Acceptance Corp. (the "Company") |
Registration Statement on Form 10 (the “Filing”)
File No. 000-51997
Dear Sirs:
The Company hereby acknowledges that:
1. The Company is responsible for the adequacy and accuracy of the disclosure in the Filing;
2. The staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and
3. The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely, | |
/s/ William Solko | |
William Solko, President |