0001193125-13-473234.txt : 20140123 0001193125-13-473234.hdr.sgml : 20140123 20131213161653 ACCESSION NUMBER: 0001193125-13-473234 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MHO, LLC CENTRAL INDEX KEY: 0001327647 IRS NUMBER: 731668967 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes First Indiana LLC CENTRAL INDEX KEY: 0001327656 IRS NUMBER: 311210837 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: M/I Homes First Indiana, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF ORLANDO, LLC CENTRAL INDEX KEY: 0001327663 IRS NUMBER: 753087793 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF RALEIGH, LLC CENTRAL INDEX KEY: 0001327668 IRS NUMBER: 731668974 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF CHARLOTTE, LLC CENTRAL INDEX KEY: 0001327669 IRS NUMBER: 731668983 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of Chicago, LLC CENTRAL INDEX KEY: 0001511786 IRS NUMBER: 412240732 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of Austin, LLC CENTRAL INDEX KEY: 0001526914 IRS NUMBER: 800739449 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: M/I Homes of Grandview Yard, LLC DATE OF NAME CHANGE: 20110728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wilson Farm, L.L.C. CENTRAL INDEX KEY: 0001327676 IRS NUMBER: 522009441 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: WILSON FARM, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of Houston, LLC CENTRAL INDEX KEY: 0001512009 IRS NUMBER: 800569230 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes Service Corp. CENTRAL INDEX KEY: 0001327645 IRS NUMBER: 311626248 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes Second Indiana LLC CENTRAL INDEX KEY: 0001327653 IRS NUMBER: 311210837 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: M/I HOMES SECOND INDIANA, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF FLORIDA, LLC CENTRAL INDEX KEY: 0001327661 IRS NUMBER: 753087790 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF CINCINNATI, LLC CENTRAL INDEX KEY: 0001327667 IRS NUMBER: 371466139 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF DC, LLC CENTRAL INDEX KEY: 0001327672 IRS NUMBER: 731668967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fields at Perry Hall, L.L.C. CENTRAL INDEX KEY: 0001327675 IRS NUMBER: 522293749 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: FIELDS AT PERRY HALL, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M I HOMES INC CENTRAL INDEX KEY: 0000799292 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 311210837 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 6144188000 FORMER COMPANY: FORMER CONFORMED NAME: M I SCHOTTENSTEIN HOMES INC DATE OF NAME CHANGE: 19931228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF CENTRAL OHIO, LLC CENTRAL INDEX KEY: 0001327666 IRS NUMBER: 364530649 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of Indiana, L.P. CENTRAL INDEX KEY: 0001327655 IRS NUMBER: 043661814 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Northeast Office Venture, Ltd Liability Co CENTRAL INDEX KEY: 0001327654 IRS NUMBER: 311444839 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: Northeast Office Venture, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MHO HOLDINGS, LLC CENTRAL INDEX KEY: 0001327674 IRS NUMBER: 753087795 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF WEST PALM BEACH, LLC CENTRAL INDEX KEY: 0001327664 IRS NUMBER: 753087794 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I HOMES OF TAMPA, LLC CENTRAL INDEX KEY: 0001327662 IRS NUMBER: 753087792 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of DFW, LLC CENTRAL INDEX KEY: 0001588628 IRS NUMBER: 463294033 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Properties LLC CENTRAL INDEX KEY: 0001327648 IRS NUMBER: 311210837 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FORMER COMPANY: FORMER CONFORMED NAME: M/I Properties, LLC DATE OF NAME CHANGE: 20050519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Prince George Utilities, LLC CENTRAL INDEX KEY: 0001512011 IRS NUMBER: 272403139 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: M/I Homes of San Antonio, LLC CENTRAL INDEX KEY: 0001514488 IRS NUMBER: 800687761 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 BUSINESS PHONE: 614-418-8000 MAIL ADDRESS: STREET 1: 3 EASTON OVAL STREET 2: SUITE 500 CITY: COLUMBUS STATE: OH ZIP: 43219 CORRESP 1 filename1.htm Correspondence

[Letterhead of M/I Homes, Inc.]

December 13, 2013

VIA EDGAR

Ms. Pamela A. Long

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E., Mail Stop 4631

Washington, D.C. 20549

 

Re: M/I Homes, Inc.

Amendment No. 1 to Registration Statement on Form S-3

Filed December 9, 2013

File No. 333-191989

and Documents Incorporated by Reference

File No. 001-12434

Dear Ms. Long:

This letter is in response to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided in your letter dated December 12, 2013 related to the above-referenced Amendment No. 1 to Registration Statement on Form S-3 (the “Registration Statement”) filed by M/I Homes, Inc., an Ohio corporation (“we” or the “Company”), and documents incorporated by reference therein.

The Company has today filed with the Commission, pursuant to the requirements of the Securities Act of 1933, as amended, Amendment No. 2 to the Registration Statement (“Amendment No. 2”).

The comments of the Staff are reproduced in bold font below and are followed in each case by the Company’s response.

Exhibit 5.1 – Legal Opinion of Vorys, Sater, Seymour and Pease LLP

 

  1. We note your response to comment 8. With respect to the debt securities and guarantees, please provide binding obligation opinions for the co-registrants based on the respective state laws where each of these co-registrants is organized. Please note that it is our view that the opinion that a debt security or guarantee is a binding obligation necessarily encompasses certain opinions on matters subject to the laws of the jurisdiction in which the registrant is organized. If this jurisdiction is outside counsel’s area of expertise, then you may engage local counsel to provide these opinions under the laws of Ohio, Florida, Indiana, Maryland, and Delaware, and file them as additional exhibits to the registration statement. Please see Section II.B.1.e of Division of Corporation Finance Staff Legal Bulletin No. 19 for more information.

Response:

The Company’s outside counsel, Vorys, Sater, Seymour and Pease LLP, has revised its legal opinion to provide the required binding obligation opinions for all of the co-registrants.

 

  2. We note that your form of indenture for senior debt securities (Exhibit 4.7 on Form S-3 filed on October 30, 2013) and subordinated indenture (Exhibit 4.1 on Form 8-K filed on September 11, 2013) are governed by New York law. With respect to these indentures, please provide an opinion based on New York law as to whether these indentures are enforceable contracts, and therefore, binding obligations. Please see Section II.B.1.e of Division of Corporation Finance Staff Legal Bulletin No. 19 for more information.

Response:

The Company’s outside counsel, Vorys, Sater, Seymour and Pease LLP, has revised its legal opinion to provide the required binding obligation with respect to the form of indenture for senior debt securities and subordinated indenture.

Please be advised that, unless the Staff has further comments regarding the Registration Statement, the Company intends to request acceleration of the effectiveness of the Registration Statement to a date as soon as reasonably possible. We will provide our acceleration request in a separate letter that will contain the representations described in the letter from the Staff.

If you have any questions, need further information or would like to discuss any of the information covered in this letter, please contact me at (614) 418-8014 or Adam K. Brandt of Vorys, Sater, Seymour and Pease LLP, the Company’s outside counsel, at (614) 464-6426.

 

Sincerely,
/s/ J. Thomas Mason
J. Thomas Mason
Executive Vice President, Chief Legal Officer and Secretary of M/I Homes, Inc.

 

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