SEC Comment Letter 0000000000-22-013833 to Bluegreen Vacations Holding Corp (CIK 0000315858)
Bluegreen Vacations Holding Corp (CIK 0000315858)
Date: Dec. 22, 2022 · CIK: 0000315858 · Accession: 0000000000-22-013833
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File numbers found in text: 001-09071
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United States securities and exchange commission logo
December 22, 2022
Raymond Lopez
EVP, Chief Operating Officer, Chief Financial Officer and Treasurer
Bluegreen Vacations Holding Corporation
4960 Conference Way North, Suite 100
Boca Raton, FL 33431
Re:Bluegreen Vacations Holding Corp
Form 10-K for the year ended December 31, 2021
Filed March 4, 2022
File No. 001-09071
Dear Raymond Lopez:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction