SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Jan 10, 2007
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: Jan. 10, 2007 · CIK: 0000357294 · Accession: 0000000000-07-001347
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 December 21, 2006 Mr. J. Larry Sorsby Executive Vice President and Chief Financial Officer Hovnanian Enterprises, Inc. 10 Highway 35, P.O. Box 500 Red Bank, New Jersey 07701
RE: Form 10-K for the Fisc al Year ended October 31, 2005 Forms 10-Q for the Quarters ended January 31, 2006 and April 30, 2006, an d July 31, 2006 File No. 1-8551
Dear Mr. Sorsby:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
If you have any further questions regard ing our review of your filings, please direct them to Gus Rodriguez, Staff Accountan t, at (202) 551-3752 or, in his absence, to the undersigned at (202) 551-3689.
S i n c e r e l y ,
John Hartz Senior Assistant Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
December 21, 2006
Mr. J. Larry Sorsby
Executive Vice President and Chief Financial Officer
Hovnanian Enterprises, Inc.
10 Highway 35, P.O. Box 500
Red Bank, New Jersey 07701
RE: Form 10-K for the Fisc al Year ended October 31, 2005
Forms 10-Q for the Quarters ended January 31, 2006 and
April 30, 2006, an d July 31, 2006
File No. 1-8551
Dear Mr. Sorsby:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Gus Rodriguez, Staff Accountan t, at (202) 551-3752 or, in his absence, to
the undersigned at (202) 551-3689.
S i n c e r e l y ,
John Hartz
Senior Assistant Chief Accountant