0001193125-17-080020.txt : 20170414 0001193125-17-080020.hdr.sgml : 20170414 20170313144003 ACCESSION NUMBER: 0001193125-17-080020 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170313 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 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 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 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 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: 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: Beazer-Inspirada LLC CENTRAL INDEX KEY: 0001610163 IRS NUMBER: 455424809 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 260 CITY: ATLANTA STATE: 2Q ZIP: 30328 BUSINESS PHONE: 770-829-3700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: SUITE 260 CITY: ATLANTA STATE: 2Q ZIP: 30328 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: 1000 ABERNATHY ROAD STREET 2: STE 260 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708293700 MAIL ADDRESS: STREET 1: 1000 ABERNATHY ROAD STREET 2: STE 260 CITY: ATLANTA STATE: GA ZIP: 30328 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 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 Homes Holdings, LLC CENTRAL INDEX KEY: 0001179599 IRS NUMBER: 582222637 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 ABERNATHY RD STREET 2: SUITE 260 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708293771 MAIL ADDRESS: STREET 1: 1000 ABERNATHY RD STREET 2: SUITE 260 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER HOMES HOLDINGS CORP DATE OF NAME CHANGE: 20020808 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 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: 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beazer Homes, LLC 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: 1000 ABERNATHY RD STREET 2: SUITE 260 CITY: ATLANTA STATE: GA ZIP: 30328 BUSINESS PHONE: 7708293771 MAIL ADDRESS: STREET 1: 1000 ABERNATHY RD STREET 2: SUITE 260 CITY: ATLANTA STATE: GA ZIP: 30328 FORMER COMPANY: FORMER CONFORMED NAME: BEAZER HOMES CORP DATE OF NAME CHANGE: 19980424 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: 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 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 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: 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: 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: 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: 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 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 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 CORRESP 1 filename1.htm CORRESP
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King & Spalding LLP

1180 Peachtree Street, N.E.

Atlanta, Georgia 30309

Main: (404) 572-4600

Fax: (404) 572-5100

 

Cal Smith

Direct Dial: (404) 572-4875

Direct Fax: (404) 572-5100

csmith@kslaw.com

March 13, 2017

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

100 F Street, N.E.

Washington, D.C. 20549

Attn: Pamela Long, Assistant Director

 

  Re: Beazer Homes USA, Inc.

Registration Statement on Form S-4

Filed February 27, 2017

File No. 333-216290

Dear Ms. Long:

This letter is being submitted by Beazer Homes USA, Inc. (the “Company”), in response to the comments provided by the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission set forth in the Staff’s letter dated March 10, 2017 (the “Comment Letter”) with respect to the above-referenced Registration Statement on Form S-4 filed by the Company.

For your convenience, we have set forth each comment from the Comment Letter in italics and have included the Company’s response below it. The numbered paragraphs in this letter correspond to the numbered paragraphs of the Comment Letter. The terms “we,” “us,” and “our” in the response refer to the Company.

General

 

  1. It appears that the registration statement was not filed for Beazer Homes Holdings, LLC, which is listed a co-registrant and signed the registration statement. It also appears that the registration statement was filed by Beazer Homes Holdings Corp. and Beazer Homes Corp., each of which is not listed as a co-registrant in the registration statement and did not sign the registration statement. Please advise. Please also be mindful of the potential need for applicable revisions to the legal opinions filed with your registration statement.

Securities and Exchange Commission

March 13, 2017

Response: The Company respectfully advises the Staff that on September 21, 2016, Beazer Homes Corp. filed a Certificate of Conversion and a Certificate of Formation pursuant to Section 18-214 of the Limited Liability Act with the Delaware Secretary of State to change its status as a Tennessee corporation to a Delaware limited liability company. In connection with the change, Beazer Homes Corp. also changed its name to Beazer Homes, LLC.

Also on September 21, 2016, Beazer Homes Holdings, LLC filed a Certificate of Conversion and a Certificate of Formation pursuant to Section 18-214 of the Limited Liability Act to change its status as a Delaware corporation to a Delaware limited liability company. In connection with the change, Beazer Homes Holdings Corp. changed its name to Beazer Homes Holdings, LLC.

On March 13, 2017, Beazer Homes Corp. and Beazer Homes Holdings Corp. updated their names in the EDGAR Company database to Beazer Homes, LLC and Beazer Homes Holdings, LLC, respectively. Accordingly, Beazer Homes Corp. and Beazer Homes Holdings Corp. will not be co-registrants to the Registration Statement.

Beazer Homes, LLC and Beazer Homes Holdings, LLC are each listed as co-registrants in the Registration Statement and have each signed the Registration Statement. In addition, our legal opinion dated February 27, 2017 and filed as Exhibit 5.1 to the Registration Statement included our opinion with respect to each of Beazer Homes, LLC and Beazer Homes Holdings, LLC.

* * * *

If we can be of any assistance in explaining this response, please let us know. Please contact me with any questions or comments at (404) 572-4875.

Very truly yours,

/s/ Cal Smith, King & Spalding LLP

 

cc: Frank Pigott, Securities and Exchange Commission

Kenneth F. Khoury, Beazer Homes USA, Inc.

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