-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OCk+BorfYQyaNk/bF5Fv7NGEM7yPNSGUMf7NZ2Iahnmjqm9nZsSARMKhwWov8kx/ OmUzU0IN6zExr1A2u9IDOg== 0000950133-06-005411.txt : 20070424 0000950133-06-005411.hdr.sgml : 20070424 20061222140050 ACCESSION NUMBER: 0000950133-06-005411 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comstock Homebuilding Companies, Inc. CENTRAL INDEX KEY: 0001299969 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 201164345 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11465 SUNSET HILLS ROAD STREET 2: SUITE 510 CITY: RESTON STATE: VA ZIP: 20190 BUSINESS PHONE: 703-883-1700 MAIL ADDRESS: STREET 1: 11465 SUNSET HILLS ROAD STREET 2: SUITE 510 CITY: RESTON STATE: VA ZIP: 20190 CORRESP 1 filename1.htm corresp
 

COMSTOCK HOMEBUILDING COMPANIES, INC.
December 22, 2006
VIA EDGAR AND BY HAND DELIVERY
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention:   John Cash, Accounting Branch Chief
Mail Stop-7010
Re:    Comstock Homebuilding Companies, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2005
Form 10-Q for the Fiscal Quarter Ended March 31, 2006
Form 10-Q for the Fiscal Quarter Ended June 30, 2006
Form 10-Q for the Fiscal quarter Ended September 30, 2006
File No. 001-32375
     I have received the letter of comment of the Commission staff (the “Staff”) dated December 12, 2006, addressed to me on behalf of Comstock Homebuilding Companies, Inc. (the “Company”). Due to the holiday season and the resulting unavailability of personnel sufficiently qualified to provide an adequate response to the comments contained in the letter of comment, I am requesting on behalf of the Company to extend to January 12, 2007 the period with which the Company may respond to the letter of comment.
     Please do not hesitate to call me or Jason Parikh at (703) 883-1700 should you have any questions concerning this request.
Very truly yours,
     
/s/ Bruce J. Labovitz
   
   
 
Bruce J. Labovitz
    
Chief Financial Officer
    

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