SEC Comment Letter 0000000000-24-014002 to First American Financial Corp (FAF)
First American Financial Corp
Date: Dec. 18, 2024 · CIK: 0001472787 · Accession: 0000000000-24-014002
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File numbers found in text: 001-34580
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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