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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) December 5, 2000
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Spiegel Credit Corporation III
Spiegel Master Trust
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(Exact Name of Registrant as Specified in its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
333-39062 and 333-39062-01 36-3976025
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(Commission File Number) (I.R.S. Employer Identification No.)
400 West 9/th/ Street, Suite 101B, Wilmington DE 19801
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(Address of Principal Executive Offices) (Zip Code)
(302) 429-7609
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(Registrant's Telephone Number, Including Area Code)
No Change
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(Former Name or Former Address, if Changed Since Last Report)
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Item 5. Other Events.
In connection with the offering of Spiegel Credit Card Master Note Trust,
Asset-Backed Notes, Series 2000-A described in a Prospectus Supplement dated
December 5, 2000, (the "Prospectus Supplement"), attached hereto as Exhibit 23.2
is a copy of the consent of PricewaterhouseCoopers LLP as to (i) the
incorporation by reference in the Prospectus Supplement of its report on its
audits of the consolidated financial statements of MBIA Insurance Corporation
and Subsidiaries as of December 31, 1999 and 1998 and for each of the three
years in the period ended December 31, 1999 and (ii) the use of the name of
PricewaterhouseCoopers LLP in the Prospectus Supplement.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
Exhibit
No. Document Description
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Exhibit 23.2 Consent of PricewaterhouseCoopers LLP regarding financial
statements of MBIA Insurance Corporation, their report and the
use of their name in the Prospectus Supplement
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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 hereunto duly authorized.
SPIEGEL CREDIT CORPORATION III
(Co-Registrant)
Dated: December 6, 2000 By: /s/ John R. Steele
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Name: John R. Steele
Title: Treasurer and Director
SPIEGEL MASTER TRUST
(Co-Registrant)
By: Spiegel Credit Corporation III,
as originator of Spiegel Master Trust
Dated: December 6, 2000 By: /s/ John R. Steele
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Name: John R. Steele
Title: Treasurer and Director
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