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                   May 24, 2024

       Kenneth D. DeGiorgio
       Chief Executive Officer
       First American Financial Corporation
       1 First American Way
       Santa Ana, CA
       92707-5913

                                                        Re: First American 
Financial Corporation
                                                            Form 8-K/A
                                                            Filed January 12, 
2024
                                                            File No. 001-34580

       Dear Kenneth D. DeGiorgio:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                   Sincerely,

                                                                                
                   Division of Corporation Finance
                                                                                
                   Office of Finance