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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

AI Filing Summary & Sentiment

Date
January 16, 2013
Author
/s/ William H. Thompson
Form
UPLOAD
Company
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)

Letter

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

Show Raw Text
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