<SEC-DOCUMENT>0001031203-16-000054.txt : 20160909
<SEC-HEADER>0001031203-16-000054.hdr.sgml : 20160909
<ACCEPTANCE-DATETIME>20160721115412
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001031203-16-000054
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160721

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GROUP 1 AUTOMOTIVE INC
		CENTRAL INDEX KEY:			0001031203
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
		IRS NUMBER:				760506313
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 GESSNER
		STREET 2:		SUITE 500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
		BUSINESS PHONE:		713-647-5700

	MAIL ADDRESS:	
		STREET 1:		800 GESSNER
		STREET 2:		SUITE 500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77024
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<div><a name="s98AE16708A5B967597E30A19E2E58490"></a></div><div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">GROUP 1 AUTOMOTIVE, INC.</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">800 Gessner, Suite 500</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Houston, Texas 77024</font></div><div style="line-height:120%;text-align:center;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">(713) 647-5700</font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">July 21, 2016</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-style:italic;font-weight:bold;text-decoration:underline;">VIA EDGAR</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Ms. Jennifer Thompson</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Accounting Branch Chief</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">100 F Street, N.E.</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Washington, D.C. 20549-3561</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:36px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:12pt;padding-left:0px;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Re:</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Group 1 Automotive, Inc.</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-36px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Form 10&#8209;K for the Fiscal Year Ended December 31, 2015</font></div><div style="line-height:120%;text-align:left;padding-left:36px;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Filed February 17, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-36px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Form 10-Q for the Quarterly Period Ended March 31, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-36px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Filed May 3, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-36px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Form 8-K Filed on April 27, 2016</font></div><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-36px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">File No. 1&#8209;13461</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Dear Ms. Thompson:</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Group 1 Automotive, Inc. acknowledges receipt of the letter dated July 8, 2016 containing comments of the staff of the Division of Corporation Finance (the &#8220;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;font-weight:bold;">Staff</font><font style="font-family:inherit;font-size:12pt;">&#8221;) of the Securities and Exchange Commission in regard to the above-referenced documents (the &#8220;</font><font style="font-family:inherit;font-size:12pt;font-style:italic;font-weight:bold;">Comment Letter</font><font style="font-family:inherit;font-size:12pt;">&#8221;).  The Comment Letter requests that we respond to the Staff&#8217;s comments within ten business days or by advising the Staff by that time when we will provide the requested responses. We respectively request an extension of time to respond to the Comment Letter so that we can devote appropriate time and resources to consider the Staff&#8217;s comments and to complete our responses.  We expect to provide our responses to the Comment Letter on or before August 5, 2016.</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Should the Staff have any questions or comments with respect to the foregoing, please contact the undersigned at (713) 647-5700 or by e-mail at Dburman@Group1Auto.com.</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Sincerely,</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">Group 1 Automotive, Inc.</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">By:  </font><font style="font-family:inherit;font-size:12pt;text-decoration:underline;">/s/ Darryl M. Burman</font><font style="font-family:inherit;font-size:12pt;">&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;&#32;</font><font style="font-family:inherit;font-size:12pt;">&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Name: Darryl M. Burman</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Title: Vice President and General Counsel</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div><br></div><div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:justify;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:justify;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">July 21, 2016</font></div><div style="line-height:120%;text-align:justify;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">Page 2</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">CC:&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Earl J. Hesterberg, President and Chief Executive Officer</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">John C. Rickel, Senior Vice President and Chief Financial Officer</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">J. Terry Strange, Chairman of the Audit Committee</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Lance A. Parker, Vice President and Corporate Controller</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Robert Babula, Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gillian Hobson, Vinson &amp; Elkins LLP</font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;padding-bottom:4px;text-align:left;padding-left:312px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div><br></div><div><div style="line-height:100%;padding-bottom:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:8pt;">HUI-340176200v1</font><font style="font-family:inherit;font-size:12pt;">&#32;</font></div></div>	</body>
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