-----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, CiskrOLJxg6irQs0oHhdoE6zc/zko4xn5xwVvS29UwUvEpBMkIwwIp+G0WJVx6dJ m9Yn4BR+HgZZBnkdKn2cPw== 0001104659-05-045265.txt : 20060808 0001104659-05-045265.hdr.sgml : 20060808 20050922115442 ACCESSION NUMBER: 0001104659-05-045265 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050922 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

 

BEAZER HOMES USA, INC.

1000 Abernathy Road, Suite 1200

Atlanta, Georgia 30328

 

September 22, 2005

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Brigitte Lippmann

 

Re:                               Beazer Homes USA, Inc. –  Registration Statement on Form S-4 (File No. 333-127165) (the “Registration Statement”)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Beazer Homes USA, Inc., a Delaware corporation (referred to herein collectively with the additional registrants named in the Registration Statement as the “Company”), hereby requests acceleration of effectiveness of the Registration Statement to 12:00 P.M. (Eastern time) on September 23, 2005, or as soon thereafter as practicable.

 

The Company hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the public offering of the securities covered by the Registration Statement.

 

The Company hereby acknowledges that should you or your staff, acting pursuant to delegated authority, declare the Registration Statement effective, it neither forecloses you from taking action with respect to the Registration Statement nor relieves the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement.  In addition, should you or your staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Company hereby acknowledges that it may not assert this action as a defense in any proceeding initiated by you or any person under the federal securities laws of the United States.

 

It would be appreciated if, as soon as the Registration Statement has become effective, you would so inform Elizabeth Noe by telephone at (404) 815-2287.

 

 

 

Very truly yours,

 

 

 

BEAZER HOMES USA, INC.

 

 

 

 

 

 

By:

/s/ Kenneth J. Gary

 

 

 

Kenneth J. Gary

 

 

Executive Vice President and

 

 

General Counsel

 

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