0001193125-13-344602.txt : 20130923 0001193125-13-344602.hdr.sgml : 20130923 20130823095403 ACCESSION NUMBER: 0001193125-13-344602 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130823 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: 110 WEST FRONT STREET STREET 2: PO BOX 500 CITY: RED BANK STATE: NJ ZIP: 07701 BUSINESS PHONE: 7327477800 MAIL ADDRESS: STREET 1: 110 WEST FRONT STREET PO BOX 500 STREET 2: 110 WEST FRONT STREET PO BOX 500 CITY: RED BANK STATE: NJ ZIP: 07701 CORRESP 1 filename1.htm Acceleration Letter

August 23, 2013

VIA EDGAR

 

                        Re:    Hovnanian Enterprises, Inc.,   
   K. Hovnanian Enterprises, Inc. and   
   Subsidiary Registrants   
   Registration Statement on Form S-3, as amended   
   File No. 333-189802   

Ms. Pamela Long

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010

Dear Ms. Long:

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 3:00 p.m. (Washington, D.C. time) on August 23, 2013, 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 Richard Fenyes (at 212-455-2812) of Simpson Thacher & Bartlett LLP.

 

Very truly yours,

K. Hovnanian Enterprises, Inc.

Hovnanian Enterprises, Inc.

Subsidiary Registrants

  /s/ J. Larry Sorsby
  J. Larry Sorsby
  Executive Vice President and Chief Financial Officer

K. HOV IP, Inc.

K. HOV IP, II, Inc.

  /s/ Brad G. O’Connor
  Brad G. O’Connor
  President and Chief Financial Officer