-----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, NoBxJwVa+oWjWj+maist2CC/yyeilQ1zR2xizblmw0Rzx+uYIaUMmfKns1/YutP2 /TllzmW4Vwtg40T25W6xtQ== 0001104659-08-001781.txt : 20080313 0001104659-08-001781.hdr.sgml : 20080313 20080110142939 ACCESSION NUMBER: 0001104659-08-001781 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA COASTAL COMMUNITIES INC CENTRAL INDEX KEY: 0000840216 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 020426634 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6 EXECUTIVE CIRCLE STREET 2: SUITE 250 CITY: IRVIN STATE: CA ZIP: 92614 BUSINESS PHONE: 9492507700 MAIL ADDRESS: STREET 1: 6 EXECUTIVE CIRCLE STREET 2: SUITE 250 CITY: IRVIN STATE: CA ZIP: 92614 FORMER COMPANY: FORMER CONFORMED NAME: KOLL REAL ESTATE GROUP INC DATE OF NAME CHANGE: 19931006 FORMER COMPANY: FORMER CONFORMED NAME: BOLSA CHICA CO/ DATE OF NAME CHANGE: 19921229 FORMER COMPANY: FORMER CONFORMED NAME: HENLEY PROPERTIES INC DATE OF NAME CHANGE: 19920727 CORRESP 1 filename1.htm

 

CALIFORNIA COASTAL COMMUNITIES, INC.

6 Executive Circle, Suite 250

Irvine, California 92614

(949) 250-7700 · Fax (949) 261-6550

 

January 10, 2008

 

Via facsimile: (202) 772-9368

and EDGAR

 

Mr. John Cash

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-7010

Division of Corporation Finance - Mail Stop 7010

 

Re:

Letter of January 4, 2008 - California Coastal Communities, Inc.

 

Form 10-K for the Fiscal Year Ended December 31, 2006

 

Form 10-Q for the Fiscal Quarter Ended March 31, 2007

 

Form 10-Q for the Fiscal Quarter Ended June 30, 2007

 

Form 10-Q for the Fiscal Quarter Ended September 30, 2007

 

File No. 000-17189

 

Dear Mr. Cash:

 

In response to your letter of January 4, 2008, regarding your review of the Company’s letter dated December 14, 2007, please note the following additional response.

 

The Company acknowledges that:

 

·                  The Company is responsible for the adequacy and accuracy of the disclosure in their filings;

 

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

 

Please feel free to call me regarding any further questions you may have. I can be reached at (949) 250-7783.

 

Sincerely,

 

/s/ Sandra G. Sciutto

 

 

Sandra G. Sciutto

 

Senior Vice President and

 

Chief Financial Officer

 

 

 

cc:           Raymond J. Pacini, CEO and President

                Gregory W. Preston, Corporate Law Solutions, P.C.

 

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