8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): August 1, 2007

BEAZER HOMES USA, INC.

(Exact name of registrant as specified in its charter)

DELAWARE	001-12822	54-2086934
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

1000 Abernathy Road, Suite 1200

Atlanta Georgia 30328

(Address of Principal

Executive Offices)

(770) 829-3700

(Registrant's telephone number, including area code)

None

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events.

On August 1, 2007, Beazer Homes USA, Inc. (“Beazer Homes”) issued a media statement in response to scurrilous and unfounded rumors circulating in the market about Beazer Homes’ liquidity and a prospective bankruptcy filing. A copy of the Company’s press release, dated August 1, 2007, with respect to the above matter is furnished herewith as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

99.1 Press Release issued August 1, 2007

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	BEAZER HOMES USA, INC.
Date: August 1, 2007	By:     /s/ Ian J. McCarthy
	Ian J. McCarthy
	President and Chief Executive Officer

EX-99.1

EXHIBIT 99.1

&# 160;

      PRESS Release

      For Immediate Release

BEAZER HOMES USA, INC. ISSUES MEDIA STATEMENT

ATLANTA, August 1, 2007-- Beazer Homes USA, Inc. (NYSE: BZH) (www.beazer.com) today offered the following media statement:

“We have become aware of rumors circulating in the market about Beazer Homes’ liquidity and a prospective bankruptcy filing.  We do not know where these scurrilous and unfounded rumors started.  For an accurate representation of the company’s financial position, including the company’s liquidity and near-term prospects, we encourage investors to refer to the company’s recently released third quarter earnings release and the script of our conference call with analysts and investors.”

Contact: Leslie H. Kratcoski

Vice President, Investor Relations & Corporate Communications

(770) 829-3764

 lkratcos@beazer.com