


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934



Date of report (date of earliest event reported): JanuaryFebruary 1815, 2005
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               Long Beach Acceptance Auto Receivables Trust 2004-C
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              Delaware                          333-108506-04                         33-0660404
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  (State of Other Jurisdiction of          (Commission file Number)        (I.R.S. Employer Identification
           Incorporation)                                                                No.)
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       One Mack Centre Drive                                                            07652
                 Paramus, New Jersey                                                                                                                     (Zip Code)
     (Address of Principal Executive
                             Offices)
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Registrant's telephone number, including area code (201) 262-5222


                                    No Change
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          (Former name of former address, if changed since last report)


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:


[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ] 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 Exchange
Act (17 CFR 240.13e-4(c))


ITEM: 8.01.   OTHER EVENTS

         Information relating to distributions to Noteholders for the DecemberJanuary
         20042005 Collection Period of the Registrant in respect of the Class A-1
         Asset Back Notes, the Class A-2 Asset Backed Notes, the Class A-3 Asset
         Backed Notes and the Class A-4 Asset Backed Notes (collectively, the
         "Notes") issued by the Registrant. The performance of the Receivables
         held by the Registrant, together with certain other information
         relating to the Notes, is contained in the Servicer's Certificate for
         the referenced Collection Period. Certificates are provided to
         Noteholders pursuant to the Sale and Servicing Agreement dated as of
         December 1, 2004 between Long Beach Acceptance Auto Receivables Trust
         2004-C, as Issuer, Long Beach Acceptance Receivables Corp. as
         Transferor, Long Beach Acceptance Corp., as Originator, Servicer and
         Custodian and JPMorgan Chase Bank National Association, as Back-up
         Servicer and Trust Collateral Agent





ITEM 9.01.   FINANCIAL STATEMENTS AND EXHIBITS

         (b) Exhibits


         Exhibit No. 99.1     Servicer's Certificate for the DecemberJanuary 20042005
                              Collection Period for the JanuaryFebruary 1815, 2005
                              Distribution Date.





                                    SIGNATURE


Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the registrant has duly caused this Report to be signed on its
behalf by the undersigned thereunto duly authorized.


LONG BEACH ACCEPTANCE AUTO RECEIVABLES TRUST 2004-C


By:  Long Beach Acceptance Corp., as Servicer

/s/ Michael J. Pankey
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         Michael J. Pankey
         Executive Vice President and
         Chief Financial Officer


Dated: JanuaryFebruary 1815, 2005
Filing Compare · Long Beach Acceptance Corp. Auto Receivables Trust 2004-C
