0001193125-20-153325.txt : 20200625 0001193125-20-153325.hdr.sgml : 20200625 20200527190606 ACCESSION NUMBER: 0001193125-20-153325 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200527 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 CORRESP 1 filename1.htm Acceleration Request Letter

BEAZER HOMES USA, INC.

1000 ABERNATHY ROAD, SUITE 260

ATLANTA, GEORGIA 30328

May 27, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

100 F Street, N.E.

Washington, D.C. 20549

 

RE:

Beazer Homes USA, Inc.

Registration Statement on Form S-3

File No.: 333-238487

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Beazer Homes USA, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-238487) (the “Registration Statement”) to 4:00 p.m., Washington, D.C. time, on Thursday, May 28, 2020, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Elizabeth A. Morgan at (212) 556-2351, and then send written confirmation to the addressees listed on the cover of the Registration Statement.

 

Sincerely,

/s/ Keith L. Belknap

Keith L. Belknap
Executive Vice President and
General Counsel