May 25, 2007
VIA EDGAR AND FACSIMILE
Mr. Jim Atkinson
Accounting Branch Chief
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, 2006 | ||
Filed March 1, 2007 | ||
File No. 001-13585 |
Dear Mr. Atkinson:
With reference to the SEC comment letter dated May 18, 2007 to the above-referenced filing on Form 10-K of our company, I am writing to acknowledge our receipt of the letter and to indicate that we will file our response on or before June 14, 2007, as recently discussed with your staff. Thank you for your attention to this matter.
Sincerely, |
/s/ Frank V. McMahon |
Frank V. McMahon |
Vice Chairman and Chief Financial Officer |
cc: | Ibolya Ignat | |
Mary Mast | ||
Kenneth DeGiorgio | ||
Brian Lane |
1 First American Way · Santa Ana · CA · 92707-5913