September 27, 2010
Via EDGAR
Mr. David Lyon
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | FirstCity Financial Corporation |
| Form 10-K for December 31, 2009 |
| File No. 033-19694 |
Dear Mr. Lyon:
On behalf of FirstCity Financial Corporation (“FirstCity”) and pursuant to our telephone conversation today, please be advised that FirstCity’s written response to the Staff’s comment letter dated September 20, 2010, will be filed via EDGAR with the Securities and Exchange Commission on or before October 22, 2010. FirstCity requested the extension to respond to the Staff’s comment letter because of the pending close of its financial quarter and its XBRL compliance project.
Very truly yours, |
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/s/ Sharon Cooper |
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Sharon Cooper |
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Direct Phone Number: 817-347-6703 |
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Direct Fax Number: 817-348-2304 |
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sharon.cooper@haynesboone.com |
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cc: | Via Email |
| J. Bryan Baker |
| Jeff Holloman |
| Brian D. Barnard |
Haynes and Boone, LLP
Attorneys and Counselors
201 Main Street, Suite 2200
Fort Worth, Texas 76102-3126
Phone: 817.347.6600
Fax: 817.347.6650
www.haynesboone.com