AUTOCREDITACCEPT COM
DEL AM, 1999-10-01
PERSONAL CREDIT INSTITUTIONS
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                        LAW OFFICES OF JACK G. ORR, P.S.
                       A Professional Services Corporation
             A   T   T   O   R   N   E   Y     A   T      L   A   W

                              3019  NARROWS  PLACE
JACK G. ORR                 TACOMA, WASHINGTON  98407                    e-mail:
                               FAX (253) 756-9782             [email protected]
                                 (253) 756-9795


                               September 27, 1999


Securities  and  Exchange  Commission
Division  of  Corporate  Finance
450  Fifth  Street  NW
Washington,  DC   20549

     Re:     Auto  Credit  Acceptance,  Ltd.
             Form  SB-1
             SEC  File  No.  333-86701

Ladies  and  Gentlemen:

     On  behalf  of Auto Credit Acceptance, Ltd., we hereby amend the cover page
of  its  Form  SB-1  Registration  Statement  to  include the following delaying
amendment:

The  registrant  hereby amends this registration statement on such date or dates
as  may be necessary to delay its effective date until the registrant shall file
a  further  amendment which specifically states that this registration statement
shall  thereafter  become  effective  in  accordance  with  section  8(a) of the
Securities  Act  of  1933  or  until  the  registration  statement  shall become
effective  on  such date as the Commission acting pursuant to said section 8(a),
may  determine.

     If  you  have  any  questions in regard to the foregoing please contact the
undersigned  at  (253)  756-9795.

                                   Very  truly  yours,

                                   LAW  OFFICES  OF  JACK  G.  ORR,  P.S.

                                   /S/  Jack  G.  Orr

                                        Jack  G.  Orr

JGO/st
cc:     William  Fowler

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