0001104659-12-049903.txt : 20130308 0001104659-12-049903.hdr.sgml : 20130308 20120719170813 ACCESSION NUMBER: 0001104659-12-049903 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120719 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STANDARD PARKING CORP CENTRAL INDEX KEY: 0001059262 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AUTO RENTAL & LEASING (NO DRIVERS) [7510] IRS NUMBER: 161171179 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 900 N. MICHIGAN AVENUE CITY: CHICAGO STATE: IL ZIP: 60611-1542 BUSINESS PHONE: 2185220700 MAIL ADDRESS: STREET 1: 900 N. MICHIGAN AVENUE CITY: CHICAGO STATE: IL ZIP: 60611-1542 FORMER COMPANY: FORMER CONFORMED NAME: APCOA STANDARD PARKING INC /DE/ DATE OF NAME CHANGE: 20011126 FORMER COMPANY: FORMER CONFORMED NAME: APCOA INC DATE OF NAME CHANGE: 19980407 CORRESP 1 filename1.htm

 

July 19, 2012

 

 

 

VIA EDGAR AND FEDERAL EXPRESS

 

 

 

Securities and Exchange Commission

 

Division of Corporation Finance

 

100 F Street, NE

 

Washington, D.C. 20549

 

Attention: Mr. Justin Dobbie

 

 

 

Re:

Standard Parking Corporation

 

Revised Preliminary Proxy Statement on Schedule 14A

 

And Documents Incorporated by Reference

 

Filed June 22, 2012

 

File No. 000-50796

 

Dear Mr. Dobbie:

 

Reference is made to the above-referenced Proxy Statement on Schedule 14A on file with the Securities and Exchange Commission.

 

The Company hereby acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Sincerely,

 

 

 

Standard Parking Corporation

 

 

 

/s/ G. Marc Baumann

 

G. Marc Baumann, Chief Financial Officer

 

 

cc:

Mr. James A. Wilhelm, President and Chief Executive Officer

 

Mr. Robert Sacks, Executive Vice President and General Counsel

 

Mr. Mark D. Wood