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SEC Comment Letter for ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Mar 17, 2006

ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: March 17, 2006 · CIK: 0001144980 · Accession: 0000000000-06-013027

AI Filing Summary & Sentiment

File numbers found in text: 001-31262

Referenced dates: January 18, 2006

Date
March 15, 2006
Author
Branch Chief
Form
UPLOAD
Company
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)

Letter

Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 15, 2005 Form 10-K/A for Fiscal Year Ended December 31, 2004 Filed March 15, 2006 Form 10-Q/A for Quarterly Period Ended March 31, Form 10-Q/A for Quarterly Period Ended June 30, Form 10-Q/A for Quarterly Period Ended September 30, File No. 001-31262

RE: Asbury Automotive Group, Inc.

Dear Mr. Gordon:

We have completed our review of your Form 10-K and related filings and have no further comments at this time. Please note that we limited our review of your filings to those issues we addressed in our comment letter dated January 18, 2006.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561
							March 15, 2006

Mr. J. Gordon Smith
Chief Financial Officer
Asbury Automotive Group, Inc.
622 Third Avenue, 37th Floor
New York, New York 10017

		RE:	Asbury Automotive Group, Inc.

			Form 10-K for Fiscal Year Ended December 31, 2004
			Filed March 15, 2005

			Form 10-K/A for Fiscal Year Ended December 31, 2004
			Filed March 15, 2006
			Form 10-Q/A for Quarterly Period Ended March 31,
2005
			Form 10-Q/A for Quarterly Period Ended June 30,
2005
			Form 10-Q/A for Quarterly Period Ended September
30,
2005

			File No. 001-31262

Dear Mr. Gordon:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.  Please note
that
we limited our review of your filings to those issues we addressed
in
our comment letter dated January 18, 2006.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>