AUTONATION, INC.
AutoNation Tower
110 SE Sixth Street
Fort Lauderdale, FL 33301

August 28, 2008

VIA EDGAR SUBMISSION

Andrew Blume
Staff Accountant
Division of Corporation Finance
Mail Stop 3561
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE: AutoNation, Inc.
Form 10-K for Fiscal Year Ended December 31, 2007 Filed February 28, 2008
File No. 001-13107

Dear Mr. Blume:

     AutoNation, Inc. has received the letter (the “Comment Letter”) from the Staff (the “Staff”) of the Securities and Exchange Commission dated August 5, 2008, concerning the above-referenced filing. The purpose of this letter is to confirm our understanding, based on our telephone conversation with you, that the Staff does not object to our request for an extension to September 10, 2008, to respond to the Staff’s comments listed in the Comment Letter.

     Please contact me at (954) 769-3145 if you have any questions.

Respectfully submitted,
 

/s/ Michael J. Stephan  

Michael J. Stephan 

Vice President - Corporate Controller