SEC Comment Letter for ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Mar 26, 2009
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: March 26, 2009 · CIK: 0001144980 · Accession: 0000000000-09-015362
AI Filing Summary & Sentiment
File numbers found in text: 001-31262
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE Mail Stop 3561 March 23, 2009 Mr. Charles R. Oglesby President and Chief Executive Officer Asbury Automotive Group, Inc. 2905 Premiere Parkway NW, Suite 300 Duluth, Georgia 30097 Re: Asbury Automotive Group, Inc. Item 4.01 Form 8-K Filed December 11, 2008 File No. 001-31262
Dear Mr. Oglesby: We have reviewed your amended filing dated March 20, 2009 and have the following comments. Please amend your filing and provide a written response to our comments. Please be as detailed as necessary in your explanation. After reviewing this information, we may raise additional comments. Amendment 2 to Item 4.01 8-K Filed March 20, 2009
1. Please revise your disclosure in the third paragraph regarding the period during which there were no disagreements with your former auditor and no reportable events. This period should include the two most recent years and the subsequent interim period through March 16, 2009, the date D&T was dismissed. Refer to paragraphs (a)(1)(iv) and (a)(1)(v) of Item 304 of Regulation S-K.
2. Please note that you are also required to file a letter from D&T stating whether the firm agrees with the statements made in any amendment to the filing and, if not, stating the respects in which the firm does not agree. The updated letter should be filed within two business days of its receipt or 10 business days after filing any amendment in response to our comments. Refer to Items 304(a)(3) and 601(b)(16) of Regulation S-K.
Please respond to these comments within five business days or tell us when you will provide us with a response. Please furnish a letter that keys your response to our
Mr. Charles R. Oglesby Asbury Automotive Group, Inc. March 23, 2009 Page 2 comments and provides any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your response to our comments. Please submit your response letter as a correspondence file on EDGAR.
If you have any questions regarding these comments, please direct them to me at (202) 551-3322. In my absence, you may direct your questions to Bill Thompson, Accounting Branch Chief, at (202) 551-3344. Sincerely, Ta Tanisha Meadows Staff Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561 March 23, 2009 Mr. Charles R. Oglesby President and Chief Executive Officer Asbury Automotive Group, Inc. 2905 Premiere Parkway NW, Suite 300 Duluth, Georgia 30097
Re: Asbury Automotive Group, Inc.
Item 4.01 Form 8-K
Filed December 11, 2008 File No. 001-31262
Dear Mr. Oglesby: We have reviewed your amended filing dated March 20, 2009 and have the following comments. Please amend your filing and provide a written response to our comments. Please be as detailed as necessary in your explanation. After reviewing this information, we may raise additional comments. Amendment 2 to Item 4.01 8-K Filed March 20, 2009
1. Please revise your disclosure in the third paragraph regarding the period during which there were no disagreements with your former auditor and no reportable events. This period should include the two most recent years and the subsequent interim period through March 16, 2009, the date D&T was dismissed. Refer to paragraphs (a)(1)(iv) and (a)(1)(v) of Item 304 of Regulation S-K.
2. Please note that you are also required to file a letter from D&T stating whether the firm agrees with the statements made in any amendment to the filing and, if not, stating the respects in which the firm does not agree. The updated letter should be filed within two business days of its receipt or 10 business days after filing any amendment in response to our comments. Refer to Items 304(a)(3) and 601(b)(16) of Regulation S-K.
Please respond to these comments within five business days or tell us when you
will provide us with a response. Please furnish a letter that keys your response to our
Mr. Charles R. Oglesby
Asbury Automotive Group, Inc. March 23, 2009 Page 2
comments and provides any requested information. Detailed letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your response to our comments. Please submit your response letter as a correspondence file on EDGAR.
If you have any questions regarding these comments, please direct them to me at (202) 551-3322. In my absence, you may direct your questions to Bill Thompson, Accounting Branch Chief, at (202) 551-3344.
Sincerely, Ta Tanisha Meadows
Staff Accountant