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 of earliest event reported) August 19, 2004
Credit Suisse First Boston Mortgage Acceptance Corp.
(Exact name of registrant as specified in its charter)
Delaware (State or other jurisdiction of incorporation)	333-110800 (Commission File Number)		13-3460894 (IRS Employer ID Number)
Eleven Madison Avenue, 5th Floor, New York, NY 10010
(Address of principal executive offices)		(Zip Code)
Registrant’s Telephone Number, including area code:		(212) 325-2000
N/A
(Former name or former address, if changed since last report)

UNITED STATES

~~Item~~SECURITIES ~~5. Other~~AND ~~Events~~EXCHANGE COMMISSION

~~This Current Report on Form 8-K is being filed to file a copy of the Trust Agreement~~Washington, the Indenture, the Sale and Servicing Agreement and the Certificate Guaranty Insurance Policy (as listed below) executed in connection with the issuance of the Irwin Home Equity Loan Trust 2004-1 of the Home Equity Loan-Backed Notes, Series 2004-1D.C. 20549

~~Item 7. Financial Statements; Pro Forma Financial Information and Exhibits~~FORM 8-K

~~(a)~~CURRENT REPORT

~~Not~~PURSUANT TO ~~applicable.~~SECTION 13 OR 15(d) OF THE

~~(b)~~SECURITIES EXCHANGE ACT OF 1934

~~Not~~Date ~~applicable.~~of Report (Date of earliest event reported)

~~(c)~~27-Sep-04

~~Exhibits:~~Irwin Home Equity Loan Trust 2004-1 Home Equity Loan-Backed Notes Series 2004-1

4Credit Suisse First Boston Mortgage Acceptance Corp.1

~~Trust~~(Exact Name ~~Agreement dated as~~ of ~~July~~Registrant ~~31, 2004, between Credit Suisse First Boston Mortgage Acceptance Corp.,~~ as ~~depositor~~Specified ~~(the~~in ~~“Depositor”),~~its ~~and Wilmington Trust Company, as owner trustee.~~ Charter)

4.2

Delaware

333-110800

13-3460894

(State or Other Jurisdiction

Of Incorporation)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

~~Indenture~~Eleven ~~dated~~Madison ~~as of July 31~~Avenue, ~~2004,~~5th ~~between~~Floor ~~Irwin~~New ~~Home Equity Loan Trust 2004-1~~York, asNY(Address ~~issuer~~of ~~(the~~PrincipalExecutive ~~“Issuer”~~Offices) ~~and~~10010 ~~U.S. Bank National Association as indenture trustee~~ (~~the~~Zip ~~“Indenture Trustee”~~Code).

~~4.3~~Registrant's telephone number, including area code: 212-325-2000

~~Sale~~Check ~~and~~the ~~Servicing~~appropriate ~~Agreement~~box ~~dated~~below asif ~~of July 31, 2004, among~~ the ~~Issuer,~~Form ~~the~~8-K ~~Depositor,~~filing ~~Irwin~~is ~~Union~~intended ~~Bank~~to ~~and~~simultaneously satisfy ~~Trust~~the ~~Company,~~filing asobligation ~~master~~of ~~servicer~~the ~~and~~registrant asunder ~~seller,~~any ~~Wells~~of ~~Fargo~~the ~~Bank,~~following ~~National~~provisions ~~Association,~~(see asGeneral Instruction ~~custodian and the Indenture Trustee~~A. 2. below):

4 [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.4425)

~~Ambac~~ [ ] ~~Assurance~~Soliciting ~~Corporation~~material ~~Certificate~~pursuant ~~Guaranty~~to ~~Insurance~~Rule ~~Policy~~14a-12(b) under the Exchange Act (17 CFR 240.14a-12(b))

[ ] 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))

Item 8.01 Other Events.

On 27-Sep-04 a scheduled distribution was made from the Trust to holders of the Certificates. The Trustee has caused to be filed with the Commission, the Monthly Report dated 27-Sep-04. The Monthly Report is filed pursuant to and in accordance with (1) numerous no-action letters (2) current Commission policy in the area.

Item 9.01 Financial Statements and Exhibits.

Exhibit No. 99.1

Monthly Distribution Report dated: 27-Sep-04

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 ~~of the Registrant~~ by the undersigned ~~thereunto~~hereunto duly authorized.

~~CREDIT~~By: U.S. ~~SUISSE~~Bank ~~FIRST~~National ~~BOSTON~~Association, ~~MORTGAGE~~as Indenture ~~ACCEPTANCE CORP.~~Trustee for:

Irwin Home Equity Loan Trust 2004-1

Home Equity Loan-Backed Notes

Series 2004-1

By:

/s/ Sheryl ~~John P. Graham~~Christopherson

Name: ~~John P. Graham~~

~~Title: Vice~~Sheryl ~~President~~Christopherson

~~Dated~~Title: ~~August 19, 2004~~

~~EXHIBIT~~Vice ~~INDEX~~President

~~Exhibit No.~~Dated: 24-Sep-04

~~Description~~Index to Exhibits

4Exhibit No. 99.1

~~Trust~~Monthly ~~Agreement~~Distribution Report dated ~~as of July 31, 2004, between Credit Suisse First Boston Mortgage Acceptance Corp., as depositor (the “Depositor”), and Wilmington Trust Company, as owner trustee.~~: 27-Sep-04

4.2

Indenture dated as of July 31, 2004, between Irwin Home Equity Loan Trust 2004-1, as issuer (the “Issuer”) and U.S. Bank National Association as indenture trustee (the “Indenture Trustee”).

4.3

Sale and Servicing Agreement dated as of July 31, 2004, among the Issuer, the Depositor, Irwin Union Bank and Trust Company, as master servicer and as seller, Wells Fargo Bank, National Association, as custodian and the Indenture Trustee.

4.4

Ambac Assurance Corporation Certificate Guaranty Insurance Policy.

Filing Compare · Irwin Home Equity Loan Trust 2004-1