-----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, U+HTlBoluBOsO7kS5aDAGAtqtkYyPDaAIUSl2dNbDHEqtNDXSP1llnFiAZKIvkLO bXBTQAwfPeV845WYmo8XGA== 0001047469-05-017994.txt : 20060517 0001047469-05-017994.hdr.sgml : 20060517 20050624104934 ACCESSION NUMBER: 0001047469-05-017994 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: K HOVNANIAN ENTERPRISES INC CENTRAL INDEX KEY: 0000833199 STANDARD INDUSTRIAL CLASSIFICATION: GEN BUILDING CONTRACTORS - RESIDENTIAL BUILDINGS [1520] IRS NUMBER: 222423583 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 HIGHWAY 35 STREET 2: P O BOX 500 CITY: RED BANK STATE: NJ ZIP: 07701 BUSINESS PHONE: 7327477800 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOVNANIAN ENTERPRISES INC CENTRAL INDEX KEY: 0000357294 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 221851059 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 HWY 35 STREET 2: PO BOX 500 CITY: RED BANK STATE: NJ ZIP: 07701 BUSINESS PHONE: 7327477800 MAIL ADDRESS: STREET 1: 10 HWY 35 PO BOX 500 STREET 2: 10 HWY 35 PO BOX 500 CITY: RED BANK STATE: NJ ZIP: 07701 CORRESP 1 filename1.htm

 

[Hovnanian Enterprises, Inc. Letterhead]

 

June 24, 2005

 

VIA EDGAR AND FACSIMILE

 

 

Re:

 

Hovnanian Enterprises, Inc.,

 

 

K. Hovnanian Enterprises, Inc. and

 

 

Subsidiary Registrants

 

 

Registration Statement on Form S-3

 

 

File No. 333-125738

 

Ms. Jennifer Hardy

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.
Washington, D.C.  20549

 

Dear Ms. Hardy:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hovnanian Enterprises, Inc., K. Hovnanian Enterprises, Inc. and the Subsidiary Registrants hereby request that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective at 2:00 pm (Washington, D.C. time) on June 24, 2005, or as soon as practicable thereafter.

 

As you requested, the undersigned hereby acknowledge that:

 

1. should the Commission or the 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;

 

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

 

3. the undersigned 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.

 

 


 

 

 

If you have any questions, please contact Vincent Pagano Jr. of Simpson Thacher & Bartlett LLP, at 212-455-3125.

 

 

 

 

Very truly yours,

 

 

 

 

 

Hovnanian Enterprises, Inc.

 

 

K. Hovnanian Enterprises, Inc.

 

 

Subsidiary Registrants

 

 

 

 

 

/s/ Peter S. Reinhart

 

 

Peter S. Reinhart

 

 

Senior Vice President and General Counsel

 

 

 


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