CORRESP 1 filename1.txt AMBASE CORPORATION 100 Putnam Green, 3rd Floor Greenwich, CT 06830-6027 April 16, 2007 Via Edgar Filing Via Edgar Filing Mr. Daniel Gordon, Branch Chief Ms. Jessica Barberich, Staff Accountant Division of Corporate Finance Division of Corporate Finance U.S. Securities and Exchange Comm. U.S. Securities and Exchange Commission 100 F Street, NE 100 F Street, NE Washington, DC 20545 Washington, DC 20545 Re: Staff Comment letter dated April 5, 2007 AmBase Corporation Form 10-K for the year ended December 31, 2006 Filed March 29, 2007 File No. 001-07265 Dear Mr. Gordon/Ms. Barberich The attached correspondence supersedes the correspondence filed with the SEC via EDGAR on April 13, 2007 at 3:22 p.m., accession number 0000020639-07-000008. This attached correspondence is under the name of Richard A. Bianco, Chairman, President and Chief Executive Officer of AmBase Corporation, the Company representative to which the Staff's correspondence dated April 5, 2007 was originally addressed, and John P. Ferrara, Vice President and Chief Financial Officer of AmBase Corporation. Thank you. Sincerely, /s/ John P. Ferrara John P. Ferrara Vice President and Chief Financial Officer