Item 2.01 Completion of Acquisition or Disposition of Assets.

        On November 19, 2007 LEAF Financial Corporation and LEAF Funding, Inc., each indirect subsidiaries of ours, entered into an Asset Purchase Agreement with Dolphin Capital Corp. and Lehman Brothers Bank, FSB, to acquire substantially all of the assets of Dolphin Capital Corp., a small-ticket equipment leasing company. We had previously described the purchase agreement in our Current Report on Form 8-K dated as of November 19, 2007. In that Current Report, we indicated that we expected to assign the rights to acquire substantially all of the equipment and equipment leases to LEAF Equipment Leasing Income Fund III, L.P., an investment partnership sponsored by LEAF Financial Corporation. On November 30, 2007, we did assign such rights to the investment partnership, and together we closed the transactions contemplated in the purchase agreement.
 
       The aggregate purchase price for the assets was approximately $171 million in cash. Of such amount, approximately $169 million was paid by the investment partnership for the equipment and equipment leases owned by Dolphin Capital Corp. The remaining $2 million was paid by LEAF Financial Corporation for the real estate and the fixed assets.
 
 

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.
 
 
 
RESOURCE AMERICA, INC.
 
       
Date:  December 6, 2007
By:
/s/ Steven J. Kessler  
    Name:  Steven J. Kessler  
    Title:    Executive Vice President and Chief Financial Officer