SEC Comment Letter for AUTONATION, INC. (AN) (CIK 0000350698) (AN) — Jun 17, 2010

AUTONATION, INC. (AN) (CIK 0000350698)
Date: June 17, 2010 · CIK: 0000350698 · Accession: 0000000000-10-033967

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File numbers found in text: 001-13107

Date

June 17, 2010

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AUTONATION, INC. (AN) (CIK 0000350698)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -3561 DIVISION OF CORPORATION FINANCE June 17, 2010 By U.S. Mail and facsimile t o (954) 769 -6402 Jonathan P. Ferrando Executive Vice President, General Counsel and Secretary AutoNation, Inc. 200 SW 1st Avenue, Suite 1600 Fort Lauderdale, FL 33301

Re: AutoNation , Inc. Form 10-K for Fiscal Year Ended December 31 , 2009 Filed February 17, 2010 Definitive Pro xy Statement on Schedule 14A Filed March 25, 2010 File No. 001-13107

Dear Mr. Ferrando:

We have completed our review of your filings and do not have any further comments at this time. Sincerely,

H. Christopher Owings Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -3561

       DIVISION OF
CORPORATION FINANCE

        June 17, 2010

By U.S.  Mail and facsimile t o (954) 769 -6402

Jonathan P. Ferrando
Executive Vice President, General Counsel and Secretary
AutoNation, Inc.
200 SW 1st Avenue, Suite 1600
Fort Lauderdale, FL 33301

Re: AutoNation , Inc.
 Form 10-K for Fiscal Year Ended December 31 , 2009
Filed February 17, 2010
   Definitive Pro xy Statement on Schedule 14A
Filed March 25, 2010
 File No. 001-13107

Dear  Mr. Ferrando:

We have completed our review of your filings and do not have any further comments at
this time.
Sincerely,

H. Christopher Owings
Assistant Director

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