Brown & Brown, Inc. 220 South Ridgewood Avenue (32114) P.O. Box 2412 - Daytona Beach, FL 32115 386/252-9601 - FAX 386/239-5729 October 5, 2012 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: Brown & Brown, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 29, 2012 Form 10-Q for the Quarterly Period Ended June 30, 2012 Filed August 6, 2012 File No. 001-13619 Dear Mr. Rosenberg: On behalf of Brown & Brown, Inc. (the "Company"), I am writing in response to the Staff's letter dated September 21, 2012 (the "Comment Letter") to confirm that the Company currently expects to provide its substantive response to the Comment Letter no later than October 19, 2012. Please let me know if you have any questions concerning the foregoing. Respectfully submitted, BROWN & BROWN, INC. /s/ Cory T. Walker By: _____________________ Cory T. Walker Senior Vice President, Treasurer and Chief Financial Officer cc: Laurel L. Grammig, Vice President, Secretary and Chief Corporate Counsel, Brown & Brown, Inc. Chester E. Bacheller, Esq., Holland & Knight LLP