VIA FAX AND FEDEX
February 6, 2006
Securities and Exchange Commission
10 F Street, N.E.
Washington, DC 20549
| Attention: | Amit Pande |
| Assistant Chief Accountant |
| Re: | AmeriCredit Corp. |
| Form 8-K |
| Filed January 23, 2006 |
| File No. 001-10667 |
Dear Mr. Pande:
In reference to your letter dated January 26, 2006 concerning a comment related to the above referenced filing of AmeriCredit Corp. (the “Company”), we respond as follows:
| 1. | We wish to advise the staff that we filed our restated financial statements today, February 6, 2006. |
We acknowledge that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | 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. |
If you have any questions concerning our responses or if additional information is necessary, please contact the undersigned at (817) 302-7082.
Sincerely,
/s/ Chris A. Choate
Chris A. Choate
Executive Vice President,
Chief Financial Officer and Treasurer
