SEC Comment Letter for First American Financial Corp (FAF) (CIK 0001472787) (FAF) — Nov 24, 2014

First American Financial Corp (FAF) (CIK 0001472787)
Date: Nov. 24, 2014 · CIK: 0001472787 · Accession: 0000000000-14-059981

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AI Filing Summary & Sentiment

File numbers found in text: 001-34580

Date

November 24, 2014

Author

/s/ Jim B. Rosenberg

Form

UPLOAD

Company

First American Financial Corp (FAF) (CIK 0001472787)

Letter

November 24, 2014 Via E -mail Mr. Mark E. Seaton 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, 2013 Filed February 25 , 2014 File No. 001-34580

Dear Mr. Seaton :

We have comple ted 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 rules require.

Sincerely,
/s/ Jim B. Rosenberg

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November 24, 2014

Via E -mail
Mr. Mark E. Seaton
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, 2013
Filed February 25 , 2014
 File No. 001-34580

Dear Mr. Seaton :

We have comple ted 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  rules require.

Sincerely,

        /s/ Jim B. Rosenberg

Jim B. Rosenberg
Senior Assistant Chief Accountant

SecProbe.io