-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UKftA3uWI2M3QwdsxNiotyG0jKN5KX0KbrDz/JVaxFGeF0fK2MRo3Sy02gNaqbxj fNQiJXavaKvL21964JZlMg== 0001193125-09-157958.txt : 20100106 0001193125-09-157958.hdr.sgml : 20100106 20090729134303 ACCESSION NUMBER: 0001193125-09-157958 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090729 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST AMERICAN CORP CENTRAL INDEX KEY: 0000036047 STANDARD INDUSTRIAL CLASSIFICATION: TITLE INSURANCE [6361] IRS NUMBER: 951068610 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 FIRST AMERICAN WAY CITY: SANTA ANA STATE: CA ZIP: 92707 BUSINESS PHONE: 714-250-3000 MAIL ADDRESS: STREET 1: 1 FIRST AMERICAN WAY CITY: SANTA ANA STATE: CA ZIP: 92707 FORMER COMPANY: FORMER CONFORMED NAME: FIRST AMERICAN FINANCIAL CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FIRST AMERICAN TITLE INSURANCE & TRUST C DATE OF NAME CHANGE: 19690515 CORRESP 1 filename1.htm Letter to the SEC Staff

July 29, 2009

VIA EDGAR AND FACSIMILE

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: The First American Corporation
   Form 10-K for the Fiscal Year Ended December 31, 2008
   Form 10-Q for the Quarterly Period Ended March 31, 2009
   File No. 001-13585

Dear Mr. Rosenberg:

With reference to the SEC comment letter dated May 18, 2009 to the above-referenced filings on Form 10-K and 10-Q of our company, and our initial response thereto dated June 10, 2009, I am writing to acknowledge our receipt of the additional SEC comments which were delivered to us verbally on July 15, 2009. It is our intention to file a written response to the additional comments on or before August 14, 2009. Thank you for your continued attention to this matter.

 

Sincerely,

/s/    Anthony S. Piszel

Anthony S. Piszel
Chief Financial Officer and Treasurer

 

cc: Vanessa Robertson
   Joel Parker
   Brian Lane, Gibson Dunn & Crutcher LLP
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