SEC Comment Letter for First American Financial Corp (FAF) (CIK 0001472787) (FAF) — Mar 8, 2013
First American Financial Corp (FAF) (CIK 0001472787)
Date: March 8, 2013 · CIK: 0001472787 · Accession: 0000000000-13-012666
AI Filing Summary & Sentiment
File numbers found in text: 001-34580
Letter
March 8, 2013 Via E -mail Mr. Max O. Valdes Chief Financial Officer First American Financial Corporation 1 First American Way Santa Ana, CA 92707
Re: First American Financial Corporation Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 2 7, 2012 File No. 001-34580
Dear Mr. Valdes :
We have completed our review of your filings. 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 filings 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 filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Gus Rodriguez
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March 8, 2013 Via E -mail Mr. Max O. Valdes Chief Financial Officer First American Financial Corporation 1 First American Way Santa Ana, CA 92707 Re: First American Financial Corporation Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 2 7, 2012 File No. 001-34580 Dear Mr. Valdes : We have completed our review of your filings. 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 filings 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 filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief