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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
Date of Report (Date of earliest event reported): April 26, 1999
OPTION ONE MORTGAGE ACCEPTANCE CORPORATION
(AS DEPOSITOR UNDER THE POOLING AND SERVICING AGREEMENT,
DATED AS OF APRIL 1, 1999, PROVIDING FOR THE ISSUANCE OF
ASSET-BACKED CERTIFICATES,
SERIES 1999-2)
OPTION ONE MORTGAGE ACCEPTANCE CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 333-14625 33-0727357
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification Number)
3 Ada Road
Irvine, California 92618
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (949) 790-8100
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-2-
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(a) Not applicable
(b) Not applicable
(c) Exhibits:
Item 601(a) of
Regulation S-K
Exhibit No. Exhibit No. Description
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1 23 Consent of Independent Accountants
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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 thereunto duly authorized.
Dated: April 26, 1999
OPTION ONE MORTGAGE
ACCEPTANCE CORPORATION
By: /s/ William O'Neill
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Name: William O'Neill
Title: Senior Vice President
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INDEX TO EXHIBITS
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Exhibit No. Description Page
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1 Consent of PricewaterhouseCoopers LLP 5
Exhibit 1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Prospectus Supplement of
Option One Mortgage Acceptance Corporation, relating to Option One Mortgage Loan
Trust 1999-2 Asset-Backed Certificates, Series 1999-2 of our report dated
January 26, 1999, on our audits of the consolidated financial statements of
Financial Security Assurance Inc. and Subsidiaries as of December 31, 1998 and
1997, and for each of the three years in the period ended December 31, 1998. We
also consent to the reference to our Firm under the caption "Experts."
/s/ PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP
New York, New York
April 26, 1999