


                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

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



Date of report (date of earliest event reported): OctoberJanuary 17, 20052006
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               Long Beach Acceptance Auto Receivables Trust 2005-B
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            Delaware                                                 333-122851-01                                 33-0660404
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(State of Other Jurisdiction of Incorporation)    (Commission file Number)      (I.R.S. Employer 
         Incorporation)                                      Identification 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
          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 SeptemberDecember
                 2005 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
                 relating to the Notes, is contained in the Servicer's Certificate for the
                 the referenced Collection Period. Certificates are provided to Noteholders
                 Noteholders pursuant to the Sale and Servicing Agreement dated as of 
         October 1, 2005
         between Long Beach Acceptance Auto Receivables Trust 
         2005-B, 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 SeptemberDecember 2005
                                                          Collection Period for the OctoberJanuary 17, 20052006
                                                          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 2005-B


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:  OctoberJanuary 17, 20052006
Filing Compare · Long Beach Acceptance Auto Receivables Trust 2005-B
