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SEC Company Response from First American Financial Corp (FAF) (CIK 0001472787) (FAF) — May 12, 2010

First American Financial Corp (FAF) (CIK 0001472787)
Date: May 12, 2010 · CIK: 0001472787 · Accession: 0001193125-10-117456

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File numbers found in text: 001-34580

Date
May 12, 2010
Author
FIRST AMERICAN FINANCIAL CORPORATION
Form
CORRESP
Company
First American Financial Corp (FAF) (CIK 0001472787)

Letter

VIA EDGAR AND FACSIMILE Division of Corporate Finance Securities and Exchange Commission Washington, D.C. 20549-7010 Re: First American Financial Corporation Registration Statement on Form 10, filed May 12, 2010 File No. 001-34580

Dear Mr. Riedler:

First American Financial Corporation, a California corporation (the “Company”), hereby respectfully requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 10 a.m. Eastern on May 13, 2010, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges the following:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
FIRST AMERICAN FINANCIAL CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

Acceleration request

 First American Financial Corporation

1 First American Way

Santa Ana, California 92707

May 12, 2010

 VIA
EDGAR AND FACSIMILE

 Jeffrey P. Riedler

Assistant Director

 Division of Corporate
Finance

 Securities and Exchange Commission

100 F Street, N.E.

 Washington, D.C. 20549-7010

Re:
First American Financial Corporation

Registration Statement on Form 10, filed May 12, 2010

File No. 001-34580

 Dear
Mr. Riedler:

 First American Financial Corporation, a California corporation (the “Company”), hereby
respectfully requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to 10 a.m. Eastern on May 13, 2010, or as soon thereafter as practicable.

In addition, the Registrant hereby acknowledges the following:

•

 should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

 the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.

 Sincerely,

FIRST AMERICAN FINANCIAL CORPORATION

/s/ Kenneth D. DeGiorgio

 Name: Kenneth D. DeGiorgio

Title:   Executive Vice President