UNITED STATES ~~SECURITIES~~ AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -------------------------------------------------------------------------------- FORM 10-D ASSET-BACKED ISSUER DISTRIBUTION PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the monthly distribution period from May 1, 2007 to May 31, 2007 333-132202-02 Commission File Number of issuing entity LONG BEACH AUTO RECEIVABLES TRUST 2007-A 333-132202 Commission File Number of depositor LONG BEACH ACCEPTANCE RECEIVABLES CORP. (Exact name of depositor as specified in its charter) LONG BEACH ACCEPTANCE CORP. (Exact name of sponsor as specified in its charter) DELAWARE (State or other jurisdiction of incorporation or organization of the issuing entity) ONE MACK CENTRE DRIVE, PARAMUS, NJ 07652 (Address of principal executive offices of issuing entity) (201) 262-5222 (Telephone number, including area code) 33-0660404 (I.R.S. Employer Identification No.) N/A (Former name, former address, if changed since last report) Registered pursuant to (check one) Name of exchange Title of Class Section 12(b) Section 12(g) Section 15(d) (If section 12(b)) -------------- ------------- ------------- ------------- ------------------ Class A-1 [X] Class A-2 [X] Class A-3 [X] Class A-4 [X] Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ] PART 1 - DISTRIBUTION INFORMATION ITEM 1. DISTRIBUTION AND POOL PERFORMANCE INFORMATION Response to Item 1 is set forth in Exhibit 99.1 PART 2 -OTHER INFORMATION ITEM 9. EXHIBITS (a) Documents filed as part of this report: Exhibit 99.1 Servicer's Certificate for the May 2007 Collection Period for the June 15, 2007 Distribution Date. SIGNATURE 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 thereunto duly authorized. LONG BEACH ACCEPTANCE AUTO RECEIVABLES TRUST 2007-A (Issuing Entity) By: Long Beach Acceptance Corp., as Servicer /s/ Michael J. Pankey --------------------------------------- Michael J. Pankey Executive Vice President and Chief Financial Officer Dated: June 21, 2007 EXHIBIT INDEX Exhibit No. Description ----------- ----------- 99.1 Monthly Servicer's Certificate

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-D

ASSET-BACKED ISSUER

DISTRIBUTION REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the monthly distribution period from

August 1, 2007 to August 31, 2007

Commission File Number of issuing entity: 333-132202-02

LONG BEACH AUTO RECEIVABLES TRUST 2007-A

(Exact name of issuing entity as specified in its charter)

Commission File Number of depositor: 333-132202

LONG BEACH ACCEPTANCE RECEIVABLES CORP.

(Exact name of depositor as specified in its charter)

LONG BEACH ACCEPTANCE CORP.

(Exact name of sponsor as specified in its charter)


Delaware		33-0660404
(State or other jurisdiction of incorporation or organization of the issuing entity)		(I.R.S. Employer Identification No.)

c/o Long Beach Acceptance Corp. One Mack Centre Drive Paramus, NJ		07652
(Address of principal executive offices of issuing entity)		(Zip Code)

(817) 302-7000

(Telephone number, including area code)

N/A

(Former name, former address, if changed since last report)


	Registered/reported pursuant to (check one)			Name of exchange (If Section 12(b))
Title of Class	Section 12(b)	Section 12(g)	Section 15(d)	Name of exchange (If Section 12(b))
Class A-1	¨	¨	x
Class A-2	¨	¨	x
Class A-3	¨	¨	x
Class A-4	¨	¨	x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

PART I – DISTRIBUTION INFORMATION

ITEM 1 – Distribution and Pool Performance Information.

The response to Item 1 is set forth in part herein and in part in Exhibit 99.1

The record date for distributions described in Exhibit 99.1 was August 31, 2007.

PART II – OTHER INFORMATION

ITEM 2 – Legal Proceedings.

None

ITEM 3 – Sales of Securities and Use of Proceeds.

None

ITEM 4 – Defaults Upon Senior Securities.

None

ITEM 5 – Submission of Matters to a Vote of Security Holders.

None

ITEM 6 – Significant Obligors of Pool Assets.

None

ITEM 7 – Significant Enhancement.

The consolidated financial statements of Financial Security Assurance Inc. and its subsidiaries (“FSA”) are incorporated herein by reference from Exhibit 99.2 of the Quarterly Report on Form 10-Q filed by Financial Security Assurance Holdings LTD (File No. 001-12644) with the SEC on August 14, 2007. You should be aware that any such financial statements may be modified or superseded by a document filed with the SEC at a later date. You should not assume that information concerning FSA is accurate as of any date other than the date that such Form 10-Q was filed with the SEC.

ITEM 8 – Other Information.

None

ITEM 9 – Exhibits

(a)	Documents filed as part of this report:


99.1		Monthly Servicer’s Certificate dated August 31, 2007

99.2		Copy of the consolidated financial statements of Financial Security Assurance Inc. and its subsidiaries (incorporated by reference from Exhibit 99.2 of the Quarterly Report on Form 10-Q filed by Financial Security Assurance Holdings LTD (File No. 001-12644) with the SEC on August 14, 2007.)

(b)	Exhibits required by this Form and Item 601 of Regulation S-K (17 CFR 229.601):

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 thereunto duly authorized.

LONG BEACH AUTO RECEIVABLES TRUST 2007-A

(Issuing Entity)


Dated: September 20, 2007

By:		Long Beach Acceptance Corp., as Servicer

By:		/s/ Chris A. Choate
Name:		Chris A. Choate
Title:		Executive Vice President,
		Chief Financial Officer and Treasurer

EXHIBIT INDEX


EXHIBIT		DESCRIPTION
99.1		Monthly Servicer’s Certificate dated August 31, 2007

99.2		Copy of the consolidated financial statements of Financial Security Assurance Inc. and its subsidiaries (incorporated by reference from Exhibit 99.2 of the Quarterly Report on Form 10-Q filed by Financial Security Assurance Holdings LTD (File No. 001-12644) with the SEC on August 14, 2007.)

Filing Compare · Long Beach Acceptance Auto Receivables Trust 2007-A