0000950123-11-040950.txt : 20110829 0000950123-11-040950.hdr.sgml : 20110829 20110428161605 ACCESSION NUMBER: 0000950123-11-040950 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOVASTAR FINANCIAL INC CENTRAL INDEX KEY: 0001025953 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531] IRS NUMBER: 742830661 STATE OF INCORPORATION: MD FISCAL YEAR END: 1211 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2114 CENTRAL STREET 2: STE 600 CITY: KANSAS CITY STATE: MO ZIP: 64108 BUSINESS PHONE: 8162377000 MAIL ADDRESS: STREET 1: 2114 CENTRAL STREET 2: STE 600 CITY: KANSAS CITY STATE: MO ZIP: 64108 CORRESP 1 filename1.htm corresp
[NOVASTAR FINANCIAL, INC. LETTERHEAD]
April 28, 2011
VIA Facsimile (703) 813-6984 and EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Folake Ayoola
Re:   NovaStar Financial, Inc. (the “Company”)
Amendment No. 5 to Registration Statement on Form S-4
File No. 333-171115 (the “Registration Statement”)
Dear Madam:
We hereby request that the Registration Statement referred to above be declared effective on Monday, May 2, 2011 at 5:00 p.m., Eastern Time, or as soon thereafter as shall be practicable.
The Company hereby acknowledges that:
  •   Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and
 
  •   The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     
Very truly yours,    
     
     
/s/ Rodney E. Schwatken    
     
Rodney E. Schwatken    
Chief Financial Officer and Chief Accounting Officer of
NovaStar Financial, Inc. 		   
cc:   Gregory G. Johnson, Esq.