Nobility Homes, Inc.

3741 SW 7^th Street

Ocala, FL 34474

April 15, 2013

VIA EDGAR

Mr. Jeffrey Gordon

Staff Accountant

United States Securities and Exchange Commission

Division of Corporate Finance

Washington, D.C. 20549

Re: Nobility Homes, Inc.

Item 4.01 Form 8-K

Filed: April 8, 2013

File No. 0-6506

Dear Mr. Gordon:

Please be advised that Nobility Homes, Inc. has filed an amendment to the above Form 8-K that addresses the staff’s concerns contained in your letter dated April 11, 2013.

The Company acknowledges that:

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

• Staff comments or changes to disclosure in response to staff comments 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.

Please contact me at (352) 732-5157 ext. 229 if you should have any questions.

Sincerely,

/s/ Lynn J. Cramer, Jr.

Lynn J. Cramer, Jr.

Treasurer