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SEC Company Response from First American Financial Corp (FAF) (CIK 0001472787) (FAF) — Dec 27, 2012

First American Financial Corp (FAF) (CIK 0001472787)
Date: Dec. 27, 2012 · CIK: 0001472787 · Accession: 0001193125-12-516489

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File numbers found in text: 001-34580

Referenced dates: November 28, 2012

Date
December 27, 2012
Author
/s/ Max O. Valdes
Form
CORRESP
Company
First American Financial Corp (FAF) (CIK 0001472787)

Letter

VIA EDGAR Division of Corporation Finance Re: First American Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 27, 2012 File No. 001-34580

Dear Mr. Rosenberg:

We refer to your comment letter dated November 28, 2012 regarding the above-referenced filing. As discussed today with Sasha Parikh, Staff Accountant, we are writing to request an extension of the deadline for our response. We intend to respond to your letter no later than January 9, 2013.

Thank you for your attention to this matter.

Sincerely,
/s/ Max O. Valdes

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CORRESP
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Correspondence

 December 27, 2012

 VIA EDGAR

 Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

 U.S.
Securities and Exchange Commission

 Division of Corporation Finance

 Mail Stop 4720

 100 F Street N.E.

 Washington, D.C. 20549

Re:
First American Financial Corporation

Form 10-K for the Fiscal Year Ended December 31, 2011

Filed February 27, 2012

File No. 001-34580

 Dear
Mr. Rosenberg:

 We refer to your comment letter dated November 28, 2012 regarding the above-referenced filing. As discussed today with
Sasha Parikh, Staff Accountant, we are writing to request an extension of the deadline for our response. We intend to respond to your letter no later than January 9, 2013.

 Thank you for your attention to this matter.

Sincerely,

 /s/ Max O. Valdes

Max O. Valdes

Executive Vice President, Chief Financial Officer

cc:
Mark Brunhofer

Sasha Parikh

Brian Lane, Gibson Dunn & Crutcher LLP