ResCap Modifies Tender Offer

Residential Capital LLC, the Minneapolis-based holding company for GMAC's residential lending affiliates, has again extended the early tender time for its previously announced cash tender offer for up to $750 million in aggregate principal amount of debt securities.ResCap said the new early tender time is midnight Eastern time on Dec. 19 (unless further extended by ResCap), the same as the expiration time of the tender offer. ResCap can be found on the Web at http://www.rescapholdings.com.

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