Item  2.02 Results of Operations and Financial Condition.

The information contained herein and in the accompanying Exhibit 99.1 shall not be incorporated by reference into any filing with the Securities and Exchange Commission made by Accredited Home Lenders Holding Co. (the “Company”) whether before or after the date hereof, regardless of any general incorporation language in such filing.

On February 14, 2007, the Company issued a press release regarding the Company’s financial results for the fiscal quarter and year ended December 31, 2006. The full text of the Company’s press release is attached hereto as Exhibit 99.1.

Section 9 - Financial Statements and Exhibits

 

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

 

Exhibit No.   

Description

99.1    February 14, 2007 Press Release by Accredited Home Lenders Holding Co.

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.

 

    Accredited Home Lenders Holding Co.
Date: February 14, 2007    
  By:  

/s/ James A. Konrath

   

James A. Konrath

Chairman of the Board and

Chief Executive Officer

EXHIBIT INDEX

 

Exhibit   

Description

99.1    February 14, 2007 Press Release by Accredited Home Lenders Holding Co.