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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. <page>
