SEC Comment Letter for ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Jan 16, 2013
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: Jan. 16, 2013 · CIK: 0001144980 · Accession: 0000000000-13-002716
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January 16, 2013 Via E -mail Craig T. Monaghan Chief Executive Officer and President Asbury Automotive Group, Inc. 2905 Premiere Parkway, NW, Suite 300 Duluth, Georgia 30097 Re: Asbury Automotive Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 22, 2012 File No. 1 -31262 Dear Mr. Monaghan : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require. Sincerely, /s/ William H. Thompson William H. Thompson Branch Chief