Acceleration Request

0001193125-13-476021.txt : 20140123 0001193125-13-476021.hdr.sgml : 20140123 20131217160105 ACCESSION NUMBER: 0001193125-13-476021 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131217 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 Acceleration Request

M/I HOMES, INC.

3 Easton Oval, Suite 500

Columbus, Ohio 43219

(614) 418-8000

December 17, 2013

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Ms. Pamela A. Long

Re:

M/I Homes, Inc.

Registration Statement on Form S-3 (File No. 333-191989)

Ladies and Gentlemen:

M/I Homes, Inc., on behalf of itself and the co-registrants listed in the above-referenced Registration Statement (collectively, the “Registrants”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on, Friday, December 20, 2013, at 10:00 a.m., Eastern Time, or as soon thereafter as practicable.

In connection with the above request, the Registrants hereby acknowledge that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please advise Adam K. Brandt of Vorys, Sater, Seymour and Pease LLP, our outside counsel, of the effectiveness of the Registration Statement by telephone at (614) 464-6426 or by facsimile at (614) 719-4636.

Very truly yours,

/s/ J. Thomas Mason

J. Thomas Mason

Executive Vice President, Chief Legal Officer and Secretary