-----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, LyBJ9EL0q/z1MiNAKrV88gFBnxjxwOGMc9W4LSpCOoQ8xtI+NhaHo/CwoSFSjQA1 ogy8sufBnb/DYFcjQzntrw== 0000897069-07-001373.txt : 20070730 0000897069-07-001373.hdr.sgml : 20070730 20070613154332 ACCESSION NUMBER: 0000897069-07-001373 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOBILITY HOMES INC CENTRAL INDEX KEY: 0000072205 STANDARD INDUSTRIAL CLASSIFICATION: MOBILE HOMES [2451] IRS NUMBER: 591166102 STATE OF INCORPORATION: FL FISCAL YEAR END: 1027 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3741 S W 7TH ST CITY: OCALA STATE: FL ZIP: 34474 BUSINESS PHONE: 3527325157 MAIL ADDRESS: STREET 1: 3741 SW 7TH STREET CITY: OCALA STATE: FL ZIP: 34474 CORRESP 1 filename1.htm

NOBILITY HOMES, INC.
3741 S.W. 7th Street
Ocala, Florida 34774
Telephone: (352) 732-5157




June 13, 2007

Via EDGAR

Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549

Attention: Mr. Jeffrey Gordon

  Re: Form 8-K Item 4.01 filed June 11, 2007
File No. 0-06506

Dear Mr. Gordon:

        Concurrently with submission of this letter we are filing an amended Form 8-K in response to the staff’s comment letter dated June 12, 2007. By copy of this letter we will provide you with a courtesy copy of our Form 8-K/A marked to show changes from the original filing. Pursuant to the staff’s request in the comment letter, Nobility Homes, Inc. hereby acknowledges to you as follows:

  • The Company is responsible for the adequacy and accuracy of the disclosure in the filings;

  • Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and

  • The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

NOBILITY HOMES, INC.


By: /s/ Lynn J. Cramer, Jr.
      Lynn J. Cramer, Jr.
      Treasurer and Principal Accounting Officer
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