January 9, 2001
Mr. Mark Green
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Pre-Effective Amendment No. 1 to the
Registration Statement No. 333-52088 of
Residential Asset Securities Corporation on Form S-3
Dear Mr. Green:
Pursuant to Rule 461 of the Rules and Regulations under the
Securities Act of 1933, as amended, we hereby request acceleration of the
effective date of the above-referenced Registration Statement so that it may
become effective at 2:00 p.m., Eastern Standard Time, on January 11, 2001 or as
soon as practicable thereafter.
Very truly yours,
RESIDENTIAL ASSET SECURITIES CORPORATION
By:___________________________________________ *
Name: William B. Acheson
Title: President and Chief Executive Officer
*By: /s/ Julie A. Steinhagen
Julie A. Steinhagen
Attorney-in-fact pursuant
to a power of attorney previously
filed with the Registration Statement.
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