October 11, 2006
VIA EDGAR AND FACSIMILE
Mr. Jeffrey Riedler
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street N.E.
Washington, D.C. 20549
Re: | The First American Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 16, 2006
File No. 001-13585
Dear Mr. Riedler:
With reference to the SEC comment letter dated May 23, 2006 to the above-referenced filing on Form 10-K of our company, and our initial response thereto dated June 16, 2006, I am writing to acknowledge our receipt of the additional SEC comments which were delivered to us verbally. It is our intention to file a written response to the additional comments on or before November 15, 2006. Thank you for your continued attention to this matter.
Sincerely, |
/s/ Max O. Valdes |
Max O. Valdes |
Senior Vice President and Chief Accounting Officer |
cc: | Dana Hartz |
Mary Mast
Kenneth DeGiorgio
Jeffrey Robinson
1 First American Way · Santa Ana · CA · 92707-5913