March 24, 2025

Thomas Szlosek
Executive Vice President and Chief Financial Officer
AutoNation, Inc.
200 SW 1st Ave
Fort Lauderdale, FL 33301

       Re: AutoNation, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           File No 001-13107
Dear Thomas Szlosek:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Used Vehicle
2024 compared to 2023, page 37

1.     We note from 2022 to 2024 (1) revenue mix percentages for new vehicle
       revenues increased from 43.6% to 48.8% and for used vehicle revenues
decreased
       from 35.8% to 28.8%, (2) retail new vehicle unit sales increased from
229,971 to
       254,715 and retail used vehicle unit sales decreased from 299,809 to
265,908, (3)
       revenue per used vehicle retailed decreased from $30,089 to $26,614, (4)
gross profit
       per new vehicle retailed decreased from $5,942 to $3,045 and (5) new
vehicle gross
       profit percentage decreased from 11.6% to 5.9%. Please discuss the
reason for these
       apparent trends and your expectations of these trends continuing to
impact financial
       results in future periods. Refer to Item 303(b)(2)(ii) of Regulation
S-K.
 March 24, 2025
Page 2
Segment Results , page 41

2.     You cite multiple factors for the changes in new and used vehicle
revenues for
       variances in segment revenues and segment income for each of the
Domestic, Import,
       and Premium Luxury segments but don't quantify them in either percentage
or
       absolute dollars. To the extent material, please quantify factors to
which changes are
       attributed for changes in new and used vehicle revenues. With regard to
revenue
       discussions for each segment, quantify the extent to which changes are
attributable
       to changes in prices or to changes in the volume of new and used
vehicles being sold,
       changes in sales mix, the impact of divestitures in the third quarter of
2024 on the
       Domestic segment, and other economic factors that impacted your segment
results.
       Other factors on a segment basis for which quantification appears to be
needed
       include gross profit per vehicle retailed (PVR), manufacturer
incentives, new and used
       vehicle gross profit, moderation of margins, and floorplan interest.
Refer to Item
       303(b) and (b)(2) of Regulation S-K and sections III.B.2 through B.4 of
SEC Release
       33-8350.
Liquidity and Capital Resources
Cash Flows
Cash Flows from Operating Actitivities, page 52

3.     Please provide a more informative analysis and discussion of changes in
cash flows,
       including changes in working capital components, for each period
presented. In doing
       so, explain the underlying reasons and implications of material changes
between
       periods to provide investors with an understanding of trends and
variability in cash
       flows. Ensure your discussion and analysis is not merely a recitation of
changes
       evident from the financial statements. It also appears an increase in
2024 in interest
       payments of $82 million and a decrease in 2024 in income tax payments of
$152
       million also materially impacted operating cash flows, but there is no
mention of
       them. Refer to Item 303(a) of Regulation S-K and section IV.B and B.1 of
SEC
       Release No. 33- 8350.
Notes to Consolidated Financial Statements
Note 22. Segment Information, page 105

4.     Please disclose how the chief operating decision maker uses each of your
reported
       measures of segment profit or loss in assessing segment performance and
deciding
       how to allocate resources pursuant to ASC 280-10-50-29.f. Refer to ASC
280-10-55-
       47.bb for guidance.
 March 24, 2025
Page 3

        In closing, 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.

       Please contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services