0000950123-10-018005.txt : 20110426 0000950123-10-018005.hdr.sgml : 20110426 20100226150036 ACCESSION NUMBER: 0000950123-10-018005 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES USA INC CENTRAL INDEX KEY: 0000915840 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 582086934 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNW00DY RD STREET 2: STE B 200 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY RD STREET 2: STE C-200 CITY: ATLANTA STATE: GA ZIP: 30342 CORRESP 1 filename1.htm corresp
BEAZER HOMES USA, INC.
1000 Abernathy Road, Suite 1200
Atlanta, Georgia 30328
February 26, 2010
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, North East
Washington, D.C. 20549
Attention: Pamela A. Long, Assistant Director
     Re:   Beazer Homes USA, Inc.
Registration Statement on Form S-4, as Amended
File No.: 333-164459
Dear Ms. Long:
     Pursuant to Rule 461 of the Securities Act of 1933, as amended, Beazer Homes USA, Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-4, as amended, File No. 333-164459 (the “Registration Statement”), to March 1, 2010, at 2:00 p.m., Eastern time, or as soon as practicable thereafter. Please notify our attorney, Patrick W. Macken, Esq., by phone at (404) 885-3136 of the date and time that the Registration Statement has been declared effective.
     In connection with the foregoing request for acceleration of the effective date of the Registration Statement, the Company hereby acknowledges that:
  •   should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

 

  •   the Company 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.
         
  Very truly yours,


Beazer Homes USA, Inc.
 		  
  By:   /s/ Kenneth F. Khoury    
    Kenneth F. Khoury   
    Executive Vice President and General Counsel