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 |