0001193125-11-166728.txt : 20110804 0001193125-11-166728.hdr.sgml : 20110804 20110616170052 ACCESSION NUMBER: 0001193125-11-166728 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARAGON TILE LLC CENTRAL INDEX KEY: 0001177860 IRS NUMBER: 352111763 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRINITY HOMES LLC CENTRAL INDEX KEY: 0001177863 IRS NUMBER: 352027321 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER CLARKSBURG LLC CENTRAL INDEX KEY: 0001177864 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER MORTGAGE CORP CENTRAL INDEX KEY: 0001177867 IRS NUMBER: 582203537 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER SPE LLC CENTRAL INDEX KEY: 0001177870 IRS NUMBER: 000000000 STATE OF INCORPORATION: GA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOMEBUILDERS TITLE SERVICES OF VIRGINIA INC CENTRAL INDEX KEY: 0001177871 IRS NUMBER: 541969702 STATE OF INCORPORATION: VA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOMEBUILDERS TITLE SERVICES INC CENTRAL INDEX KEY: 0001177873 IRS NUMBER: 582440984 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: APRIL CORP CENTRAL INDEX KEY: 0001177888 IRS NUMBER: 841112772 STATE OF INCORPORATION: CO FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER SQUIRES REALTY INC CENTRAL INDEX KEY: 0000916320 IRS NUMBER: 561807308 STATE OF INCORPORATION: NC FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1927 LAKESIDE PKWY STE 602 CITY: TUCKER STATE: GA ZIP: 30084 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY ROAD STREET 2: SUITE C 550 CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES HOLDINGS CORP CENTRAL INDEX KEY: 0001179599 IRS NUMBER: 582222637 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY ROAD STREET 2: SUITE B-200 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER ALLIED COMPANIES HOLDINGS INC CENTRAL INDEX KEY: 0001277104 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY RD STE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708293700 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES CORP CENTRAL INDEX KEY: 0001060462 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 620880780 STATE OF INCORPORATION: TN FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNW00DY RD STREET 2: STE C 550 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY RD STREET 2: STE C-550 CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES TEXAS HOLDINGS INC CENTRAL INDEX KEY: 0001060463 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 582222643 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNW00DY RD STREET 2: STE C 550 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY RD STREET 2: STE C-550 CITY: ATLANTA STATE: GA ZIP: 30342 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES SALES, INC CENTRAL INDEX KEY: 0000916321 IRS NUMBER: 860728694 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER HOMES SALES INC DATE OF NAME CHANGE: 20050630 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER HOMES SALES ARIZONA INC DATE OF NAME CHANGE: 19931216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER REALTY CORP CENTRAL INDEX KEY: 0001060466 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 581200012 STATE OF INCORPORATION: GA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNW00DY RD STREET 2: STE C 550 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY RD STREET 2: STE C-550 CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES TEXAS LP CENTRAL INDEX KEY: 0001060468 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 760496353 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5775 PEACHTREE DUNW00DY RD STREET 2: STE C 550 CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 4042503420 MAIL ADDRESS: STREET 1: 5775 PEACHTREE DUNWOODY RD STREET 2: STE C-550 CITY: ATLANTA STATE: GA ZIP: 30342 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER REALTY SERVICES, LLC CENTRAL INDEX KEY: 0001177859 IRS NUMBER: 351679595 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 BUSINESS PHONE: 404-250-3420 MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 5775 PEACHTREE DUNWOODY RD CITY: ATLANTA STATE: GA ZIP: 30342 FORMER COMPANY: FORMER CONFORMED NAME: MERIT REALTY INC DATE OF NAME CHANGE: 20020718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES INVESTMENTS, LLC CENTRAL INDEX KEY: 0001177866 IRS NUMBER: 043617414 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3737 MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER HOMES INVESTMENT CORP DATE OF NAME CHANGE: 20020718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER REALTY, INC (NJ) CENTRAL INDEX KEY: 0001177868 IRS NUMBER: 223620212 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3737 MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER REALTY SERVICES, LLC DATE OF NAME CHANGE: 20050630 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER REALTY INC DATE OF NAME CHANGE: 20020718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEAZER HOMES INDIANA, LLP CENTRAL INDEX KEY: 0001177880 IRS NUMBER: 351901790 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3737 MAIL ADDRESS: STREET 1: C/O BEAZER HOMES USA INC STREET 2: 1000 ABERNATHY ROAD, SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: CROSSMANN COMMUNITIES PARTNERSHIP DATE OF NAME CHANGE: 20020718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer General Services, Inc. CENTRAL INDEX KEY: 0001332189 IRS NUMBER: 201887139 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Homes Indiana Holdings Corp. CENTRAL INDEX KEY: 0001332190 IRS NUMBER: 033617414 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Realty Los Angeles, Inc. CENTRAL INDEX KEY: 0001332191 IRS NUMBER: 202495958 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Realty Sacramento, Inc. CENTRAL INDEX KEY: 0001332192 IRS NUMBER: 202495906 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BH Procurement Services, LLC CENTRAL INDEX KEY: 0001332195 IRS NUMBER: 202498277 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Commercial Holdings, LLC CENTRAL INDEX KEY: 0001332196 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BH Building Products, LP CENTRAL INDEX KEY: 0001332197 IRS NUMBER: 202498366 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Arden Park Ventures, LLC CENTRAL INDEX KEY: 0001372115 IRS NUMBER: 000000000 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708293700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dove Barrington Development LLC CENTRAL INDEX KEY: 0001476624 IRS NUMBER: 201737164 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elysian Heights Potomia, LLC CENTRAL INDEX KEY: 0001476625 IRS NUMBER: 300237203 STATE OF INCORPORATION: VA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Homes Michigan, LLC CENTRAL INDEX KEY: 0001476626 IRS NUMBER: 203420345 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clarksburg Arora LLC CENTRAL INDEX KEY: 0001476627 IRS NUMBER: 522317355 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Clarksburg Skylark, LLC CENTRAL INDEX KEY: 0001476628 IRS NUMBER: 522321110 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 1200 CITY: ATLANTA STATE: GA ZIP: 30328 CORRESP 1 filename1.htm Correspondence

BEAZER HOMES USA, INC.

1000 Abernathy Road, Suite 1200

Atlanta, Georgia 30328

June 16, 2011

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.: 333-172482

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. 333-172482 (the “Registration Statement”), to June 20, 2011, at 1:00 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