LOGO
 
 
August 1, 2007  
 
 
 
Robert Babula  
U.S. Securities and Exchange Commission  
Division of Corporation Finance  
100 F Street, N.E  
Washington , D.C. 20549-0404  
 

 

Re:    Response to Comment Letter dated July 26, 2007 regarding Sonic Automotive, Inc. Form 10-K for the year ended December 31, 2006 (File No. 1-13395) (the “Comment Letter”)

Dear Mr. Babula:

As we discussed, Sonic Automotive, Inc. intends to file its response to the Comment Letter on or before Friday, August 24, 2007. Please feel free to call me with any questions.

 

Yours truly,

 

MOORE & VAN ALLEN PLLC

 

/s/ Thomas H. O’Donnell, Jr.

 

Thomas H. O’Donnell, Jr.

 

 

Cc:

   David Cosper
   Stephen K. Coss, Esq.

LOGO