SEC Company Response from ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980) (ABG) — Jan 11, 2008
ASBURY AUTOMOTIVE GROUP INC (ABG) (CIK 0001144980)
Date: Jan. 11, 2008 · CIK: 0001144980 · Accession: 0001193125-08-005308
AI Filing Summary & Sentiment
Referenced dates: December 27, 2007
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CORRESP 1 filename1.htm SEC Letter J. Gordon Smith Senior Vice President and Chief Financial Officer Asbury Automotive Group, Inc. 622 Third Avenue, 37th Floor New York, NY 10017 January 11, 2008 VIA EDGAR AND UNITED PARCEL SERVICE H. Christopher Owings Assistant Director Division of Corporation Finance Securities and Exchange Commission Washington, DC 20549 Re: Request for Extension of Response Time to Comment Letter dated December 27, 2007 on Asbury Automotive Group, Inc. 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, and Form 10-Q for the Fiscal Quarter Ended September 30, 2007, filed November 7, 2007 (the “Comment Letter”). File No. 1-31262 Dear Mr. Owings: Asbury Automotive Group, Inc. (the “Company”) is in receipt of your Comment Letter, dated December 27, 2007. Pursuant to a conversation between Mara Ransom of your office, and Brett Hutchinson, the Company’s Vice President and Controller, on January 10, 2007, on behalf of the Company, we respectfully request an extension of the time in order to complete our internal control processes, which processes include communications with the Company’s audit committee, compensation committee, disclosure committee and external auditors. We expect to respond to your Comment Letter no later than 10 days from the date hereof. We appreciate your consideration of this matter. If you have any questions or comments regarding this request, please contact the undersigned at 212.885.2521. Very truly yours, /s/ J. Gordon Smith J. Gordon Smith