VIA EDGAR TRANSMISSION
February 24, 2012
Mr. Terence O’Brien
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | Toll Brothers, Inc. Annual Report on Form 10-K For the Year Ended October 31, 2011 File No. 001-09186 |
Dear Mr. O’Brien:
Thank you and your staff for your expeditious handling of our response to your comments. In future filings, we will expand our disclosures related to both comments in your February 24 letter, and we will include the changes outlined in our February 17 response to your February 14 letter.
Please do not hesitate to contact me at (215) 938-8045 or at jsicree@tollbrothersinc.com if you have any questions.
Yours truly,
/s/ Joseph R. Sicree
Joseph R. Sicree
Senior Vice President and
Chief Accounting Officer