SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) of the

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date earliest event reported): ~~February~~September 171, ~~2005~~2004

WFS Financial 2004-3 Owner Trust

(Exact name of registrant as specified in charter)


Delaware	333-116198-01	94-3401639

(State or other jurisdiction of incorporation)	(Commission file number)	(IRS employer identification no.)


c/o WFS Receivables Corporation 3 (as Originator of the Trust) 444 East Warm Springs Road # 116
Las Vegas, Nevada		89119

(Address of principal executive offices)		(Zip code)

Registrant’s telephone number, including area code: (702) 407-4317

This filing relates to Registration Statement No. 333-116198-01

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

	ITEM 8.01. OTHER EVENTS
	ITEM 8.01 OTHER EVENTS
	ITEM 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
	ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
SIGNATURES
INDEX TO EXHIBITS
Exhibit 20.1
Exhibit 99.1
Exhibit 20.2

ITEM 8.01. OTHER EVENTS

On ~~July~~ August 95, 2004, ~~the~~WFS ~~Commission~~Financial ~~declared~~Inc. ~~effective~~(“WFS”) transferred a ~~Registration~~pool ~~Statement~~of retail installment contracts secured by liens on ~~Form S-3~~new ~~(File~~and ~~No. 333~~pre-~~116198)~~owned ~~under~~automobiles ~~the~~and light ~~Securities~~trucks ~~Act~~and ofall ~~1933,~~the asrights ~~amended~~ and obligations thereunder (~~the~~collectively, the “~~Securities~~Initial ~~Act~~Contracts”), ~~providing~~and ~~for~~certain ~~the~~other ~~issuance~~property byrelated ~~the~~thereto ~~Originator~~to ~~of several~~WFS ~~series~~Receivables ofCorporation ~~asset-backed~~3 ~~securities~~(“WFSRC3”) ~~through~~pursuant to a ~~series~~Sale and Assignment Agreement, dated as of ~~trusts~~August 1, to2004 be(the ~~originated~~“Sale and Assignment Agreement”), bybetween ~~the~~WFS, ~~Originator~~as seller, and WFSRC3, as purchaser. ~~The~~WFSRC3 transferred the Initial Contracts and such other property to WFS Financial 2004-3 Owner Trust (the “Trust”) ispursuant ~~one~~to ~~of the~~a ~~trusts~~Sale toand beServicing soAgreement, dated ~~originated~~as ~~and~~of ~~the~~August 1, ~~Trust~~2004, ~~issued~~ (the ~~following~~“Sale ~~securities, consisting~~and ofServicing ~~Auto~~Agreement”), ~~Receivable~~by ~~Backed~~and ~~Notes~~among inthe ~~seven~~Trust, ~~classes~~WFSRC3, ~~pursuant~~as the toseller, ~~a prospectus~~and ~~dated~~WFS, as ofthe ~~July 29~~master servicer, ~~2004~~simultaneously ~~consisting~~with the transfer of asuch ~~prospectus~~property ~~supplement~~by ~~and base~~WFS ~~prospectus~~to ~~(the “Prospectus”):~~WFSRC3.

~~$229,000,000~~ The ~~1.72515%~~Sale ~~Class~~and ~~A-1~~Servicing ~~Notes~~Agreement ~~$458,000,000~~provides ~~2.55%~~for ~~Class~~WFS ~~A-2~~to ~~Notes~~transfer ~~$348,000,000~~additional pools ~~3.30%~~of ~~Class~~retail ~~A-3~~installment ~~Notes~~contracts ~~$341,000,000~~secured ~~3.93%~~by ~~Class~~liens Aon new and pre-4owned automobiles ~~Notes~~and $light ~~60,000,000~~trucks ~~3.51%~~and ~~Class~~all Bthe ~~Notes~~rights $and 64obligations thereunder (collectively,~~000~~ the “Subsequent Contracts” and,~~000~~ ~~3.60%~~together ~~Class~~with Cthe ~~Notes~~Initial Contracts, $the 52“Contracts”) and certain other property related thereto to WFSRC3 from time to time during a period beginning on August 5,~~000~~ 2004 and ending not later than August 31,~~000~~ 42004 (the “Pre-Funding Period”).~~07%~~ ~~Class~~The DSale ~~Notes~~and Servicing Agreement provides for WFSRC3 to transfer the Subsequent Contracts and such other property to the Trust simultaneously with the transfer of such property by WFS to WFSRC3.

~~The Class~~ On August ~~A-1 Notes~~19, ~~Class A-2 Notes~~2004, ~~Class A-3~~WFS ~~Notes,~~transferred ~~Class A-4~~a ~~Notes,~~pool ~~Class B Notes,~~of ~~Class C~~Subsequent ~~Notes~~Contracts and certain ~~Class D~~other ~~Notes~~property ~~(the~~related ~~“Notes”)~~thereto ~~were~~to ~~issued~~WFSRC3 bypursuant to the ~~Trust~~First-Tier onSubsequent ~~August 5~~Assignment, ~~2004.~~dated ~~The~~as ~~Notes~~of ~~are~~August 19, ~~secured~~2004, by ~~the~~WFS ~~assets~~in favor of ~~the Trust~~WFSRC3. ~~The Notes~~ ~~were~~WFSRC3 ~~issued~~transferred inthe ~~fully-registered~~Subsequent ~~form~~Contracts ~~in denominations of $1,000~~ and ~~integral multiples~~such ~~thereof.~~other Asproperty ~~more~~to ~~fully described in~~ the ~~Prospectus, the assets of the~~ Trust ~~include~~pursuant ~~(i) a~~to ~~pool~~the ofSale ~~retail~~and ~~installment~~Servicing ~~contracts~~Agreement ~~secured~~and bya ~~liens~~Second-Tier onSubsequent ~~new~~Assignment, ~~and~~dated ~~pre-owned~~as ~~automobiles~~of ~~and light trucks (“Contracts”) and (ii)~~August ~~certain accounts~~19, ~~maintained~~2004, by ~~the~~WFSRC3 ~~Trustee~~in onfavor ~~behalf~~ of the Trust, ~~including all~~ ~~investments~~simultaneously ~~held~~with ~~thereby and all income from~~ the ~~investment~~transfer of ~~funds~~such ~~therein and~~property ~~all~~by ~~proceeds~~WFS ~~therefrom.~~to ~~The Trust did not issue any certificates~~WFSRC3. ~~representing~~This ~~ownership~~Current ~~interests~~Report inon ~~the~~Form 8-K ~~assets~~is ofbeing ~~the~~filed ~~Trust pursuant~~ to ~~the~~file ~~Prospectus,~~information ~~but~~regarding ~~did~~the ~~issue~~aggregate ~~certificates~~characteristics toof the ~~Originator. The certificates~~entire ~~issued~~pool toof ~~the~~Contracts ~~Originator~~transferred ~~are not registered pursuant~~ to the ~~Registration Statement, as amended~~Trust.

Pursuant to the Sale and Servicing Agreement (“Agreement”) entered into by and among the Trust, WFS Financial Inc (the “Master Servicer”) and the Originator of the Trust, the Indenture Trustee will deliver to each Noteholder with respect to each monthly distribution to holders of the Notes a statement (the “Statement to Securityholders”) setting forth certain current information required by the Agreement. In addition, and also as required by the Agreement, the Master Servicer is required to provide to both the Indenture Trustee and the Owner Trustee a report regarding the assets of the Trust and the proceeds received by it therefrom as to the monthly reporting period preceding each Distribution Date (the “Distribution Date Statement”). Copies of the Statement to Securityholders and the Distribution Date Statement with respect to the February 17, 2005 Distribution Date are filed herewith as Exhibits 20.1 and 20.2, respectively, and are incorporated herein by this reference. Pursuant to the Agreement, proceeds of the Contracts and other funds received in the amount of $69,962,280.47 were invested by the Indenture Trustee during the Due Period with respect to the current Distribution Date in the

Page 2

~~Reinvestment~~ITEM ~~Contract entered into among Western Financial Bank, WFS Financial Auto Loans 2, Inc~~9.01 ~~and~~FINANCIAL ~~the Indenture Trustee (the “RIC”)~~STATEMENTS, orPRO asFORMA ~~otherwise required~~FINANCIAL byINFORMATION ~~the~~AND ~~Agreement, and $69,962,280.47 was distributed from the RIC or~~EXHIBITS ~~otherwise to the Indenture Trustee for distribution to the holders of the Notes~~ ~~and as otherwise required by the Indenture applicable to the Trust and the~~ ~~Agreement on the current Distribution Date.~~

No matters occurred within the period as to which this Current Report on Form 8-K relates that would be reportable under Items 1 through 5 of Part II of Form 10-Q.

ITEM 9.01. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS

(c)

Exhibits

The exhibits listed on the Exhibit Index on page 5 of this Form 8-K are filed herewith.

Page 3

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.

	WFS FINANCIAL 2004-3 OWNER TRUST
	By:	WFS Financial Inc as Master Servicer
Date: February 24, 2005	/s/ MARK OLSON Mark Olson, Senior Vice President and Controller
Date: April 21, 2005	/s/ MARK OLSON Mark Olson, Interim Chief Financial Officer,Senior Vice President and Controller

Page 4

INDEX TO EXHIBITS

Exhibit No.	Description	Page
20.1	Statement to Securityholders as to the February 17, 2005 Distribution Date	—
99.1	Aggregate Characteristics of the Contracts	—
20.2	Distribution Date Statement dated as of January 31, 2005 for the February 17, 2005 Distribution Date	—

Page 5

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Table of Contents

Filing Compare · WFS Financial 2004-3 Owner Trust