April 7, 1997

-----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, AXUMDJYwDiWK9NHuEMozk2HUz7uJvHgd/uBbPNO26LLupWUq1UgphCOEQLkCqhQt EAFFbMQdqMNd28Rdy23ckA== 0000752642-05-000023.txt : 20060607 0000752642-05-000023.hdr.sgml : 20060607 20050523145927 ACCESSION NUMBER: 0000752642-05-000023 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050523 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED MOBILE HOMES INC CENTRAL INDEX KEY: 0000752642 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 221890929 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3499 ROUTE 9 N, SUITE 3-C STREET 2: JUNIPER BUSINESS PLAZA CITY: FREEHOLD STATE: NJ ZIP: 07728 BUSINESS PHONE: 7325779997 MAIL ADDRESS: STREET 1: 3499 ROUTE 9 N, SUITE 3-C STREET 2: JUNIPER BUSINESS PLAZA CITY: FREEHOLD STATE: NJ ZIP: 07728 FORMER COMPANY: FORMER CONFORMED NAME: UNITED MOBILE HOMES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm April 7, 1997

UNITED MOBILE HOMES, INC.

Juniper Business Plaza

3499 Route 9 North, Suite 3-C

Freehold, NJ 07728

(732) 577-9997

Fax: (732) 577-9980

May 23, 2005

Ms. Kristina Beshears

Staff Accountant

U.S. Securities and Exchange Commission

Mail Stop 4561

Washington, D.C. 20549

Re:

United Mobile Homes, Inc.

File No. 001-12690

Comment Letter dated May 17, 2005

Dear Ms. Beshears:

We are writing in response to your letter dated May 17, 2005 with respect to Item 4.02 of the Company’s Form 8-K filed on March 16, 2005.

We have amended Form 8-K, including the disclosure of the date of the conclusion regarding the non-reliance on our financial statements for periods ending on or prior to September 30, 2004.

We acknowledge that:

the Company is responsible for the adequacy and accuracy of the disclosures in the filings;

SEC staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; 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.

If you have any questions or need additional information, please contact me at (732) 577-9997.

Very truly yours,

/s/ Anna T. Chew

ANNA T. CHEW

Vice President and Chief Financial Officer

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