| 1775 I Street, N.W. | |
| Washington, DC 20006-2401 | |
| +1 202 261 3300 Main | |
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| +1 202 261 3333 Fax |
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| www.dechert.com |
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| MICHAEL L. SHERMAN |
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| michael.sherman@dechert.com |
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| +1 202 261 3449 Direct |
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| +1 202 261 3333 Fax |
September 25, 2012
Mr. Christian Windsor
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4720
Washington, DC 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 June 30, 2012
Filed August 14, 2012
File No. 033-19694
Dear Mr. Windsor:
On behalf of FirstCity Financial Corporation (“FirstCity”) and pursuant to our telephone conversation on September 25, 2012, please be advised that FirstCity has recently retained Dechert LLP to assist in FirstCity’s written response to the Staff’s comment letter dated September 4, 2012. As discussed, their response will be filed via EDGAR with the Securities and Exchange Commission on or before October 19, 2012.
Sincerely, |
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/s/ Michael L. Sherman |
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Michael L. Sherman |
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Partner |
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