SEC Comment Letter for First American Financial Corp (FAF) (CIK 0001472787) (FAF) — Feb 6, 2014
First American Financial Corp (FAF) (CIK 0001472787)
Date: Feb. 6, 2014 · CIK: 0001472787 · Accession: 0000000000-14-006487
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34580
Letter
February 6, 2014 Via E -mail Mark E. Seaton Chief Financial Officer First American Financial Corporation 1 First American Way Santa Ana, California 92707
Re: First American Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 201 2 Filed February 28 , 2013 File No . 001-34580
Dear Mr. Seaton :
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 la ws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew Mew
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February 6, 2014 Via E -mail Mark E. Seaton Chief Financial Officer First American Financial Corporation 1 First American Way Santa Ana, California 92707 Re: First American Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 201 2 Filed February 28 , 2013 File No . 001-34580 Dear Mr. Seaton : 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 la ws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew Mew Andrew Mew Accounting Branch Chief