September 10, 2012
Via EDGAR
Mr. Christian Windsor
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4720
Washington, D.C. 20549
Re: FirstCity Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed March 30, 2012
Form 10-Q for the Quarterly Period Ended March 31, 2012
Filed May 15, 2012
File No. 033-19694
Dear Mr. Windsor:
On behalf of FirstCity Financial Corporation (“FirstCity”) and pursuant to our telephone conversation on September 7, 2012, please be advised that FirstCity’s written response to the Staff’s comment letter dated September 4, 2012, will be filed via EDGAR with the Securities and Exchange Commission on or before October 4, 2012.
Sincerely,
/s/ Brian D. Barnard |
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Brian D. Barnard |
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Partner |
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Haynes and Boone, LLP |
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Direct Phone Number: (817) 347-6605 |
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Direct Fax Number: (817) 348-2303 |
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brian.barnard@haynesboone.com |
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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