July 19, 2012 |
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VIA EDGAR AND FEDERAL EXPRESS |
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Securities and Exchange Commission |
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Division of Corporation Finance |
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100 F Street, NE |
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Washington, D.C. 20549 |
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Attention: Mr. Justin Dobbie |
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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, |
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Standard Parking Corporation |
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/s/ G. Marc Baumann |
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G. Marc Baumann, Chief Financial Officer |
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cc: | Mr. James A. Wilhelm, President and Chief Executive Officer |
| Mr. Robert Sacks, Executive Vice President and General Counsel |
| Mr. Mark D. Wood |