0001193125-13-248921.txt : 20130719 0001193125-13-248921.hdr.sgml : 20130719 20130605203321 ACCESSION NUMBER: 0001193125-13-248921 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130605 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRESLEY CMR INC CENTRAL INDEX KEY: 0001179346 IRS NUMBER: 330603862 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYCAMORE CC INC CENTRAL INDEX KEY: 0001179347 IRS NUMBER: 330981307 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON HOMES INC CENTRAL INDEX KEY: 0001180186 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 330253855 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HSP INC CENTRAL INDEX KEY: 0001222556 IRS NUMBER: 330636045 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Laguna Big Horn, LLC CENTRAL INDEX KEY: 0001573812 IRS NUMBER: 200892590 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyon Waterfront LLC CENTRAL INDEX KEY: 0001573816 IRS NUMBER: 043671928 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mountain Falls, LLC CENTRAL INDEX KEY: 0001573891 IRS NUMBER: 201119631 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON HOMES CENTRAL INDEX KEY: 0001095996 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 330864902 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: PRESLEY COMPANIES/NEW DATE OF NAME CHANGE: 19991115 FORMER COMPANY: FORMER CONFORMED NAME: PRESLEY MERGER SUB INC DATE OF NAME CHANGE: 19990929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA EQUITY FUNDING INC CENTRAL INDEX KEY: 0001179341 IRS NUMBER: 330937859 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH RIELLY VENTURES CENTRAL INDEX KEY: 0001179345 IRS NUMBER: 330827710 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIAM LYON SOUTHWEST INC CENTRAL INDEX KEY: 0001179348 IRS NUMBER: 860978474 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRESLEY HOMES CENTRAL INDEX KEY: 0001222548 IRS NUMBER: 330905035 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LYON EAST GARRISON Co I, LLC CENTRAL INDEX KEY: 0001311242 IRS NUMBER: 412065692 STATE OF INCORPORATION: CA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: (949) 833-3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: Lyon East Garrison CO I, LLC DATE OF NAME CHANGE: 20041210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whitney Ranch Village 5 LLC CENTRAL INDEX KEY: 0001573815 IRS NUMBER: 201595256 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WLH Enterprises CENTRAL INDEX KEY: 0001222552 IRS NUMBER: 330013333 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: RANCH GOLF CLUB CO DATE OF NAME CHANGE: 20040227 FORMER COMPANY: FORMER CONFORMED NAME: CARMEL MOUNTAIN RANCH DATE OF NAME CHANGE: 20030311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH LP VENTURES CENTRAL INDEX KEY: 0001179344 IRS NUMBER: 330799119 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Duxford Insurance Services LLC CENTRAL INDEX KEY: 0001573811 IRS NUMBER: 364588232 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mountain Falls Golf Course, LLC CENTRAL INDEX KEY: 0001573890 IRS NUMBER: 201223291 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PH VENTURES SAN JOSE CENTRAL INDEX KEY: 0001222555 IRS NUMBER: 330785089 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949 833 3600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DUXFORD FINANCIAL INC CENTRAL INDEX KEY: 0001179338 IRS NUMBER: 330640824 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9498333600 MAIL ADDRESS: STREET 1: 4490 VON KARMAN AVENUE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyon Mayfield, LLC CENTRAL INDEX KEY: 0001573814 IRS NUMBER: 371650573 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lyon Mayfield, Inc. CENTRAL INDEX KEY: 0001573813 IRS NUMBER: 371650559 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Circle G At The Church Farm North Joint Venture, LLC CENTRAL INDEX KEY: 0001573889 IRS NUMBER: 203431322 STATE OF INCORPORATION: AZ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-833-3600 MAIL ADDRESS: STREET 1: 4695 MACARTHUR COURT, 8TH FLOOR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 CORRESP 1 filename1.htm Accel Request

William Lyon Homes, Inc.

4695 MacArthur Court, 8th Floor

Newport Beach, CA 92660

June 5, 2013

VIA EDGAR

The Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Pamela A. Long

 

Re: William Lyon Homes, Inc. and co-registrant guarantors
     Registration Statement on Form S-4
     Filed April 11, 2013
     File No. 333-187867

Dear Ms. Long:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, William Lyon Homes, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 10:00 a.m. on June 6, 2013, or as soon thereafter as practicable.

We acknowledge the following:

 

  •  

should the U.S. Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate your assistance in this matter.

 

Securities and Exchange Commission

June 5, 2013

Page 2

Very truly yours,

 

WILLIAM LYON HOMES, INC., a California corporation

By:  

        /s/ Colin T. Severn

  Name:     Colin T. Severn
  Title:   Vice President, Chief Financial Officer and Corporate Secretary