0001437749-17-005434.txt : 20170614 0001437749-17-005434.hdr.sgml : 20170614 20170328163256 ACCESSION NUMBER: 0001437749-17-005434 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170328 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 hov20170328_corresp.htm

March 28, 2017

 

VIA EDGAR

 

Ms. Mindy Hooker

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N. E.

Washington, D. C. 20549-7010

 

 

Re:

Hovnanian Enterprises, Inc.

Form 10-K for the year ended October 31, 2016

Filed December 20, 2016

Form 10-Q for the period ended January 31, 2017

Filed March 8, 2017

Form 8-K filed on March 8, 2017

File No. 1-8551

 

Dear Ms. Hooker:

 

Hovnanian Enterprises, Inc. (the “Company”) hereby confirms receipt of the letter dated March 27, 2017, containing comments of the Staff of the Securities and Exchange Commission with regard to the Company’s Form 10-K for the year ended October 31, 2016, Form 10-Q for the period ended January 31, 2017 and Form 8-K filed on March 8, 2017 (the “Letter”). As discussed during a telephone call with you on March 28, 2017, the Company intends to submit its response to the Letter by Friday, April 21, 2017.

 

Please contact the undersigned at 732-383-2698 if you would like to discuss further, and we appreciate your consideration.

  

Sincerely,

/s/ Brad G. O’Connor

Brad G. O’Connor

Vice President, Chief Accounting Officer and Corporate Controller

 

 

cc:

John Cash, Branch Chief

Jeanne Baker, Assistant Chief Accountant

J. Larry Sorsby, Executive Vice President and Chief Financial Officer