Correspondence 0000950170-24-007625 from First American Financial Corp (FAF)
First American Financial Corp
Date: Jan. 25, 2024 · CIK: 0001472787 · Accession: 0000950170-24-007625
AI Filing Summary & Sentiment
File numbers found in text: 001-34580
Letter
LISA CORNEHL
SENIOR VICE PRESIDENT, CHIEF LEGAL OFFICER
VIA EDGAR
January 25, 2024
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington D.C. 20549
Re: First American Financial Corporation
Form 8-K/A
Filed January 12, 2024
File No. 001-34580
To the Division of Corporation Finance:
We acknowledge to the Staff that our amended Form 8-K was filed pursuant to Instruction 2 and that we applied the traditional metrics in measuring materiality. This includes both quantitative and qualitative factors cited by the Commission as well as case law, including Supreme Court guidance. We also acknowledge that, in future filings, we will disclose any known material aspects of this incident.
If you have any questions concerning the foregoing, please do not hesitate to contact me.
Sincerely,
/s/ Lisa Cornehl
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CORRESP 1 filename1.htm CORRESP LISA CORNEHL SENIOR VICE PRESIDENT, CHIEF LEGAL OFFICER VIA EDGAR January 25, 2024 Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington D.C. 20549 Re: First American Financial Corporation Form 8-K/A Filed January 12, 2024 File No. 001-34580 To the Division of Corporation Finance: We acknowledge to the Staff that our amended Form 8-K was filed pursuant to Instruction 2 and that we applied the traditional metrics in measuring materiality. This includes both quantitative and qualitative factors cited by the Commission as well as case law, including Supreme Court guidance. We also acknowledge that, in future filings, we will disclose any known material aspects of this incident. If you have any questions concerning the foregoing, please do not hesitate to contact me. Sincerely, /s/ Lisa Cornehl Lisa Cornehl 1 First American Way, Santa Ana, CA 92707 TEL 714.250.8581 LCornehl@firstam.com ▼ www.firstam.com