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. OConnor | ||
Brad G. OConnor | ||
President and Chief Financial Officer |