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SEC Comment Letter for ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Mar 14, 2008

ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: March 14, 2008 · CIK: 0001144980 · Accession: 0000000000-08-013502

AI Filing Summary & Sentiment

Date
February 29, 2008
Author
Assistant Director
Form
UPLOAD
Company
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 29, 2008 Charles R. Oglesby Chief Executive Officer Asbury Automotive Group, Inc. 622 Third Avenue, 37th Floor New York, New York 10017

Re: Asbury Automotive Group Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 8, 2007 Form 10-K/A for the Fiscal Year Ended December 31, 2006 Filed March 12, 2007 Form 10-Q for the Fiscal Quarter Ended September 30, 2007 Filed November 7, 2007 File No. 1-31262

Dear Mr. Oglesby:

We have completed our review of your Forms 10-K and 10-Q and have no further comments at this time.

* * *

Sincerely,
H. Christopher Owings
Assistant Director

Show Raw Text
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

Mail Stop 3561
								February 29, 2008

Charles R. Oglesby
Chief Executive Officer
Asbury Automotive Group, Inc.
622 Third Avenue, 37th Floor
New York, New York  10017

Re:	Asbury Automotive Group
	Form 10-K for the Fiscal Year Ended December 31, 2006
      Filed March 8, 2007
      Form 10-K/A for the Fiscal Year Ended December 31, 2006
      Filed March 12, 2007
      Form 10-Q for the Fiscal Quarter Ended September 30, 2007
      Filed November 7, 2007
	File No. 1-31262

Dear Mr. Oglesby:

	We have completed our review of your Forms 10-K and 10-Q and
have no further comments at this time.

*	*	*

      Sincerely,

								H. Christopher Owings
      Assistant Director

cc:	J. Gordon Smith
	Fax: (212) 297-2651

Charles R. Oglesby
Asbury Automotive Group, Inc.
December 27, 2007
Page 1

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