SEC Comment Letter for ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Mar 30, 2009

ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: March 30, 2009 · CIK: 0001144980 · Accession: 0000000000-09-015992

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AI Filing Summary & Sentiment

Date

March 30, 2009

Author

Not clearly detected

Form

UPLOAD

Company

ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)

Letter

Re: Asbury Automotive Group, Inc. Item 4.01 Form 8-K Filed December 11, 2008 File No. 1-31262 Dear Mr. Oglesby: We have completed our review of your Form 8-K and have no further comments at this time. S i n c e r e l y , S a r a h R o t t m a n Assistant Chief Accountant

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

DIVISION OF CORPORATION FINANCE

VIA FACSIMILE AND U.S. MAIL

March 30, 2009

Mr. Charles R. Oglesby President and Chief Executive Officer Asbury Automotive Group, Inc. 2905 Premiere Parkway NW, Suite 300 Duluth, Georgia 30097

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

       DIVISION OF
CORPORATION FINANCE

VIA FACSIMILE AND U.S. MAIL

      March 30, 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. 1-31262
 Dear Mr. Oglesby:
We have completed our review of your Form 8-K and have no further comments
at this time.          S i n c e r e l y ,             S a r a h  R o t t m a n          Assistant Chief Accountant

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