SEC Comment Letter for First American Financial Corp (FAF) (CIK 0001472787) (FAF) — Dec 18, 2024

First American Financial Corp (FAF) (CIK 0001472787)
Date: Dec. 18, 2024 · CIK: 0001472787 · Accession: 0000000000-24-014002

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File numbers found in text: 001-34580

Date

December 18, 2024

Author

Office of Finance

Form

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Company

First American Financial Corp (FAF) (CIK 0001472787)

Letter

December 18, 2024 Mark E. Seaton Chief Financial Officer First American Financial Corporation 1 First American Way Santa Ana, CA 92707-5913 Re:First American Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 Response dated December 9, 2024 File No. 001-34580 Dear Mark E. Seaton: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance

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December 18, 2024
Mark E. Seaton
Chief Financial Officer
First American Financial Corporation
1 First American Way
Santa Ana, CA 92707-5913
Re:First American Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
Response dated December 9, 2024
File No. 001-34580
Dear Mark E. Seaton:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance

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