GROUP 1 AUTOMOTIVE, INC.

800 Gessner, Suite 500

Houston, Texas 77024

(713) 647-5700

July 21, 2016

VIA EDGAR

Ms. Jennifer Thompson

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Re: Group 1 Automotive, Inc.

Form 10‑K for the Fiscal Year Ended December 31, 2015

Filed February 17, 2016

Form 10-Q for the Quarterly Period Ended March 31, 2016

Filed May 3, 2016

Form 8-K Filed on April 27, 2016

File No. 1‑13461

Dear Ms. Thompson:

Group 1 Automotive, Inc. acknowledges receipt of the letter dated July 8, 2016 containing comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced documents (the “Comment Letter”). The Comment Letter requests that we respond to the Staff’s comments within ten business days or by advising the Staff by that time when we will provide the requested responses. We respectively request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff’s comments and to complete our responses. We expect to provide our responses to the Comment Letter on or before August 5, 2016.

Should the Staff have any questions or comments with respect to the foregoing, please contact the undersigned at (713) 647-5700 or by e-mail at Dburman@Group1Auto.com.

Sincerely,

Group 1 Automotive, Inc.

By: /s/ Darryl M. Burman

Name: Darryl M. Burman

Title: Vice President and General Counsel

Securities and Exchange Commission

July 21, 2016

Page 2

CC:    

Earl J. Hesterberg, President and Chief Executive Officer

John C. Rickel, Senior Vice President and Chief Financial Officer

J. Terry Strange, Chairman of the Audit Committee

Lance A. Parker, Vice President and Corporate Controller

Robert Babula, Securities and Exchange Commission

Gillian Hobson, Vinson & Elkins LLP

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