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