CORRESP

0001193125-17-081989.txt : 20170414 0001193125-17-081989.hdr.sgml : 20170414 20170314155303 ACCESSION NUMBER: 0001193125-17-081989 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170314 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 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: 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 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: 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 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: 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: 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 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 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 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 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: 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 Homes, LLC CENTRAL INDEX KEY: 0001060462 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 620880780 STATE OF INCORPORATION: DE 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: 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: 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 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 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 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 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: 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-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 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 CORRESP 1 filename1.htm CORRESP

[BEAZER HOMES USA, INC. LETTERHEAD]

March 14, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 3561

100 F Street, N.E.

Washington, D.C. 20549

Re:

Beazer Homes USA, Inc.

Registration Statement on Form S-4 (File No. 333-216290)

Ladies and Gentlemen:

This letter supplements the Registration Statement on Form S-4 (File No. 333-216290) of Beazer Homes USA, Inc., a Delaware corporation (“we” or the “Registrant”), which was filed with the Securities and Exchange Commission (the “SEC”) on February 27, 2017, relating to the Registrant’s offer (the “Exchange Offer”) to exchange $500,000,000 aggregate principal amount of 8.750% Senior Notes due 2022 (the “New Notes”) to be registered under the Securities Act of 1933, as amended (the “Securities Act”), for a like principal amount of its issued and outstanding 8.750% Senior Notes due 2022 that have not been registered under the Securities Act (the “Old Notes”). We are registering the New Notes to be offered in the Exchange Offer in reliance on the position of the Staff of the SEC (the “Staff”) enunciated in the following letters: Exxon Capital Holdings Corporation (available April 13, 1988), Morgan Stanley & Co. Incorporated (available June 5, 1991) and Shearman & Sterling (available July 2, 1993).

We have not entered into any arrangement or understanding with any person to distribute the securities to be received in the Exchange Offer and, to the best of our information and belief, each person that will participate in the Exchange Offer will be acquiring the New Notes in its ordinary course of business and will have no arrangement or understanding with any person to participate in the distribution of the securities to be received in the Exchange Offer. In this regard, we will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any note holder using the Exchange Offer to participate in a distribution of the New Notes to be acquired in the registered Exchange Offer (i) may not rely on the Staff position expressed in the Exxon Capital letter or similar letters and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. We acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling security holder information required by Item 507 of Regulation S-K.

We acknowledge that any broker-dealer that has entered into any arrangement or understanding with us or an “affiliate,” as defined in Rule 405 under the Securities Act, of us to distribute the New Notes may not participate in the Exchange Offer. We will (i) make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer who holds Old Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives New Notes in exchange for such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such New Notes and (ii) include in the transmittal letter to be executed by an exchange offeree in order to participate in the Exchange Offer a provision that if the exchange offeree is a broker-dealer holding Old Notes acquired for its own account as a result of market-making activities or other trading activities, it must acknowledge that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of New Notes received in respect of such Old Notes pursuant to the Exchange Offer.


Very truly yours, BEAZER HOMES USA, INC.

By:		/s/ Kenneth F. Khoury
		Kenneth F. Khoury Executive Vice President, Chief Administrative Officer, General Counsel and Secretary