-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LX7bc/VkQykJIM3gx2KEs+RYXcbKZAauebkIdLWo75EV9MCLnk6kc7AQ0AOcAlGv
 ydGM2wLDvhgSkGYbT1GQKg==

<SEC-DOCUMENT>0001475158-09-000001.txt : 20091103
<SEC-HEADER>0001475158-09-000001.hdr.sgml : 20091103
<ACCEPTANCE-DATETIME>20091103161624
ACCESSION NUMBER:		0001475158-09-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091103
DATE AS OF CHANGE:		20091103
EFFECTIVENESS DATE:		20091103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heights Finance Corp
		CENTRAL INDEX KEY:			0001475158
		IRS NUMBER:				371297535
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-135818
		FILM NUMBER:		091154684

	BUSINESS ADDRESS:	
		STREET 1:		7707 NORTH KNOXVILLE AVENUE
		STREET 2:		SUITE 201
		CITY:			PEORIA
		STATE:			IL
		ZIP:			61614
		BUSINESS PHONE:		309-693-6688

	MAIL ADDRESS:	
		STREET 1:		7707 NORTH KNOXVILLE AVENUE
		STREET 2:		SUITE 201
		CITY:			PEORIA
		STATE:			IL
		ZIP:			61614
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001475158</cik>
        <entityName>Heights Finance Corp</entityName>
        <issuerAddress>
            <street1>7707 NORTH KNOXVILLE AVENUE</street1>
            <street2>SUITE 201</street2>
            <city>PEORIA</city>
            <stateOrCountry>IL</stateOrCountry>
            <zipCode>61614</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>309-693-6688</issuerPhoneNumber>
        <jurisdictionOfInc>ILLINOIS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Timothy</firstName>
                <middleName>L.</middleName>
                <lastName>Stanley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>7707 North Knoxville Avenue</street1>
                <street2>Suite 201</street2>
                <city>Peoria</city>
                <stateOrCountry>IL</stateOrCountry>
                <zipCode>61614</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stanley</firstName>
                <middleName>L.</middleName>
                <lastName>Butler</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>7707 North Knoxville Avenue</street1>
                <street2>Suite 201</street2>
                <city>Peoria</city>
                <stateOrCountry>IL</stateOrCountry>
                <zipCode>61614</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Banking and Financial Services</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>25000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>20000000</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>20000000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>0</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Heights Finance Corp</issuerName>
                <signatureName>Timothy L. Stanley</signatureName>
                <nameOfSigner>Timothy L. Stanley</nameOfSigner>
                <signatureTitle>President and Chief Executive Officer</signatureTitle>
                <signatureDate>2009-11-03</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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