-----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, RxzWuEnfnZmS1sNc3UnDsf/H9vJq63p2c7qmVPHENsTMFGwjm4evdg0unFMtph+p UJGMlEKahvuUeHgi77jBpQ== 0000950134-06-017485.txt : 20061226 0000950134-06-017485.hdr.sgml : 20061225 20060908122648 ACCESSION NUMBER: 0000950134-06-017485 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MDC HOLDINGS INC CENTRAL INDEX KEY: 0000773141 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 840622967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4350 S MONACO STREET STREET 2: SUITE 500 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 3037731100 MAIL ADDRESS: STREET 1: 4350 S MONACO STREET STREET 2: SUITE 500 CITY: DENVER STATE: CO ZIP: 80237 CORRESP 1 filename1.htm corresp
 

September 8, 2006
Via EDGAR
Ms. Melissa N. Rocha, CPA
Division of Corporation Finance
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re:   M.D.C. Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2005
Form 10-Q for the Fiscal Quarter Ended March 31, 2006
File No. 001-08951
Dear Ms. Rocha:
On behalf of M.D.C. Holdings, Inc. (the “Company” or “MDC”), we hereby provide the following response to the comment contained in the letter dated August 3, 2006.
Form 10-K for Fiscal Year Ended December 31, 2005
Response: As a follow-up to the Commission’s comments concerning segment reporting, the Company has concluded that it will commence disclosing the following reportable segments for its homebuilding operations:
  1.   West – Arizona, California and Nevada markets
 
  2.   Mountain – Colorado and Utah markets
 
  3.   East – Virginia and Maryland markets
 
  4.   Other Homebuilding – Delaware Valley, Illinois, Florida and Texas markets
Additionally, the Company will restate its historical segment disclosures by amending the following SEC filings:
  1.   December 31, 2005 Form 10-K
 
  2.   March 31, 2006 Form 10-Q
 
  3.   June 30, 2006 Form 10-Q

 

 

Ms. Melissa Rocha, CPA
U. S. Securities and Exchange Commission
September 8, 2006
Page 2
Please contact the undersigned with any questions at (303) 804-7706 or Joseph H. Fretz, Secretary and Corporate Counsel of the Company at (303) 804-7730.
Sincerely,
M.D.C. Holdings, Inc.
/s/ Paris G. Reece III
Executive Vice President and
Chief Financial Officer

 

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