McKee Nelson LLP
5 Times Square, 35th Floor
New York, New York 10036

917-777-4326

September 1027, 2004

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Re:

Renaissance Mortgage Acceptance Corp.

Renaissance Home Equity Loan Trust 2004-3

Current Report on Form 8-K

Ladies and Gentlemen:

On behalf of Renaissance Mortgage Acceptance Corp. and Renaissance Home Equity Loan Trust 2004-3 we transmit herewith for filing under the Securities Act of 1934, as amended, a Current Report on Form 8-K, including the exhibits thereto.

If you have any question concerning the transmitted materials, please do not hesitate to contact the undersigned at (917) 777-4326.

Please acknowledge receipt of this transmission by notifying the person indicated in the “Notify” line in the submission header of the above-referenced filing.

Sincerely,

/s/ Carlos Cabrera

~~UNITED~~Carlos ~~STATES~~Cabrera

SECURITIES AND EXCHANGE COMMISSION

UNITED STATES
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) September 27, 2004
Renaissance Mortgage Acceptance Corp.
(Exact name of registrant as specified in its charter)
Delaware (State or other jurisdiction of incorporation)	333-118688 (Commission File Number)		52-2356399 (IRS Employer ID Number)
1000 Woodbury Road, Woodbury, New York		11797
(Address of principal executive offices)		(Zip Code)
Registrant’s Telephone Number, including area code:		(516) 364-8500
N/A (Former name or former address, if changed since last report)

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) September 10, 2004

Renaissance Mortgage Acceptance Corp.

(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation) 333-106896 (Commission File Number) 52-2356399 (IRS Employer ID Number)

1000 Woodbury Road, Woodbury, New York 11797

(Address of principal executive offices) (Zip Code)

Registrant’s Telephone Number, (516) 364-8500 including area code:

N/A

(Former name or 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(d) 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.

~~This~~Filing ~~Current Report on Form 8-K is being filed to file copies~~ of ~~the~~Certain ~~Computational~~ Materials (as defined below) prepared and distributed by Citigroup Global Markets Inc., in connection with the issuance by Renaissance Home Equity Loan Trust 2004-3 of Home Equity Loan Asset-Backed Certificates, Series 2004-3. The term “Computational Materials” shall have the meaning given in the No-Action Letter of May 20, 1994 issued by the Securities and Exchange Commission (the “SEC”) to Kidder, Peabody Acceptance Corporation I, Kidder, Peabody & Co. Incorporated and Kidder Structured Asset Corporation, as made applicable to other issuers and Underwriter by the Commission in response to the request of the Public Securities Association dated May 24, 1994, and the supplemented in the No-Action Letter of February 17, 1995 issued by the SEC to the Public Securities Association.

Pursuant to Rule 424(b)(5) under the Securities Act of 1933, as amended, concurrently with, or subsequent to, the filing of this Current Report on Form 8-K (the “Form 8-K”), Renaissance Mortgage Acceptance Corp. (the “Company”) is filing a prospectus and a prospectus supplement with the Securities and Exchange Commission (the “Commission”) relating to its Renaissance Mortgage Acceptance Corp., Renaissance Home Equity Loan Trust 2004-3, Home Equity Loan Asset-Backed Certificates, Series 2004-3 (the “Certificates”).

Incorporation of Certain Documents by Reference

In connection with the issuance of the Certificates, the Company is filing herewith the consent of PricewaterhouseCoopers LLP (“PricewaterhouseCoopers”) to the use of their name and the incorporation by reference of their report in the prospectus supplement relating to the issuance of the Certificates. The consent of PricewaterhouseCoopers is attached hereto as Exhibit 23.1

The consolidated financial statements of Financial Security Assurance Inc. (“FSA”) and Subsidiaries as of December 31, 2002 and for each of the three years in the period ended December 31, 2003, which are included in the Annual Report on Form 10-K of Financial Security Assurance Holdings Ltd. for the fiscal year ended December 31, 2003 and which have been audited by PricewaterhouseCoopers, and the unaudited condensed consolidated balance sheets, statements of operations and comprehensive income, and statements of cash flows of FSA and subsidiaries for the three months ended June 30, 2004 and 2003, included in the Quarterly Report on Form 10-Q of Financial Security Assurance Holdings Ltd. for the period ended June 30, 2004, are hereby incorporated by reference in (i) the prospectus; and (ii) the prospectus supplement. The consent of PricewaterhouseCoopers to the incorporation by reference of their audit report on such financial statements in the prospectus supplement and their being named as “experts” in the prospectus supplement related to Renaissance Mortgage Acceptance Corp., Renaissance Home Equity Loan Trust 2004-3, Home Equity Loan Asset-Backed Certificates, Series 2004-3, is attached hereto as Exhibit 23.1.

Item 9.01. Financial Statements and Exhibits.

(a)

Not applicable.

(b)

Not applicable.

(c)

Exhibits:

99.1	Computational Materials
99.2	Legend of Greenwich Capital Markets, Inc.

23.1	Consent of PricewaterhouseCoopers LLP

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the ~~registrant~~Registrant has duly caused this report to be signed on ~~its~~ behalf of the Registrant by the undersigned thereunto duly authorized.

RENAISSANCE MORTGAGE ACCEPTANCE CORP.

By: ~~/s/ Dawn Ceccarini~~

~~Name:~~/s/ Dawn Ceccarini

Name: Dawn Ceccarini

Title:

Vice President

Dated: September 1027, 2004

EXHIBIT INDEX

Exhibit
99.1	Computational Materials
99.2	Legend of Greenwich Capital Markets, Inc.

Exhibit

23.1	Consent of PricewaterhouseCoopers LLP

EXHIBIT 9923.1

~~EXHIBIT~~CONSENT ~~99.2~~OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

~~Greenwich Capital Markets, Inc. Underwriters’ Legend~~________________

~~The~~We ~~attached~~consent ~~tables~~to ~~and~~the ~~other~~incorporation ~~statistical~~by ~~analyses~~reference (in the ~~“Computational~~Prospectus ~~Materials”)~~Supplement ~~are~~to ~~privileged~~the ~~and~~Registration ~~intended~~Statement ~~for~~on ~~use~~Form byS-3 ~~the~~of ~~addressee~~Renaissance ~~only~~Mortgage Acceptance Corp. ~~These~~, ~~Computational~~Home ~~Materials~~Equity ~~have~~Loan ~~been~~Asset-Backed ~~prepared~~Certificates, bySeries ~~Greenwich~~2004-3 ~~Capital~~of ~~Markets,~~our ~~Inc.~~report indated ~~reliance~~February ~~upon~~5, ~~information~~2004 ~~furnished~~relating byto the ~~issuer~~consolidated offinancial ~~the~~statements ~~securities~~of ~~and~~Financial ~~its~~Security ~~affiliates~~Assurance Inc. ~~These~~ ~~Computational~~and ~~Materials~~Subsidiaries ~~are~~as ~~furnished~~of toDecember ~~you~~31, ~~solely~~2003 byand ~~Greenwich~~2002 ~~Capital~~and ~~Markets,~~for ~~Inc.~~each ~~and~~of ~~not~~the bythree years in the ~~issuer~~period ofended ~~the~~December ~~securities. They~~31, ~~may~~2003, ~~not~~which beappears ~~provided~~as toan ~~any~~exhibit ~~third~~in ~~party~~Financial ~~other~~Security ~~than~~Assurance ~~the~~Holdings ~~addressee~~Ltd.’s ~~legal,~~Annual ~~tax~~Report on Form 10-K for the year ended December 31, ~~financial~~2003. ~~and/or~~We ~~accounting~~also ~~advisors~~consent ~~for~~to the ~~purposes~~reference ofto ~~evaluating~~our ~~said~~Firm ~~material~~under the caption “Experts” in such Prospectus Supplement.

Numerous assumptions were used in preparing the Computational Materials which may or may not be reflected therein. As such, no assurance can be given as to the Computational Materials’ accuracy, appropriateness or completeness in any particular context; nor as to whether the Computational Materials and/ors/ ~~the~~PricewaterhouseCoopers assumptions upon which they are based reflect present market conditions or future market performance. These Computational Materials should not be construed as either projections or as legal, tax, financial or accounting advice.LLP

~~Any~~New ~~weighted average lives~~York, ~~yields~~New ~~and~~York principal payment periods shown in the Computational Materials are based on prepayment assumptions, and changes in such prepayment assumptions may dramatically affect such weighted average lives, yields and principal payment periods. In addition, it is possible that prepayments on the underlying assets will occur at rates slower or faster than the rates shown in the attached Computational Materials. Furthermore, unless otherwise provided, the Computational Materials assume no losses on the underlying assets and no interest shortfall. The specific characteristics of the securities may differ from those shown in the Computational Materials due to difference between the actual underlying assets and the hypothetical underlying assets used in preparing the Computational Materials. The principal amount and designation oaf any security described in the Computational Materials are subject to change prior to issuance. Neither Greenwich Capital Markets, Inc. not any of its affiliates makes any representation or warranty as to the actual rate or timing of payments on any of the underlying assets or the payments or yield on the securities.

~~Although~~September ~~a registration statement (including the Prospectus) relating to the securities discussed in this communication has been filed with the Securities and Exchange Commission and is effective~~24, the final prospectus supplement relating to the securities discussed in this communication has not been filed with Securities and Exchange Commission. This communication shall not constitute an offer to sell or the solicitation of an offer to buy not shall there be any sale of the securities discussed in this communication in any state in which such offer, solicitation or sale would be unlawful prior to registration or qualification of such securities under the securities laws of any state. Prospective purchasers are referred to the final prospectus supplement relating to the securities laws of any such state. Prospective purchasers are referred to the final prospectus supplement relating to the securities discussed in this communication for definitive Computational Materials and any matter discussed in this communication. Once available, a final prospectus and prospectus supplement may be obtained by contacting the Greenwich Capital Markets, Inc. Trading Desk at (203) 625-6160.2004

Please be advised that the securities described herein may not be appropriate for all investors. Potential investors must be willing to assume, among other things, market price volatility, prepayments, yield curve and interest rate risks. Investors should make every effort to consider the risks of these securities.

If you have received this communication in error, please notify the sending party immediately by telephone and return the original to such party by mail.

This information is furnished solely by Greenwich Capital Markets, Inc. and not by the issuer of the securities or any of its affiliates. Greenwich Capital Markets, Inc. is acting as underwriter and not acting as agent for the issuer or its affiliates in connection with the proposed transaction.

This Preliminary Term Sheet is provided for information purposes only, and does not constitute an offer to sell, nor a solicitation of an offer to buy, the referenced securities. It does not purport to be all-inclusive or to contain all of the information that a prospective investor may require to make a full analysis of the transaction. All amounts are approximate and subject to change. The information contained herein supersedes information contained in any prior term sheet for this transaction. In addition, the information contained herein may be superseded by information contained in term sheets circulated after the date hereof and is qualified in its entirety by information contained in the Prospectus and Prospectus Supplement for this transaction. An offering may be made only through the delivery of the Prospectus and Prospectus Supplement.

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