SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Jun 10, 2008
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: June 10, 2008 · CIK: 0000357294 · Accession: 0000000000-08-028909
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE June 10, 2008 Via U.S. mail and facsimile Mr. J. Larry Sorsby Chief Financial Officer Hovnanian Enterprises, Inc. 110 West Front Street, P.O. Box 500, Red Bank, New Jersey 07701
RE: Form 10-K for the year ended October 31, 2007 Form 10-Q for the quarter ended January 31, 2008 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 Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her 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
June 10, 2008
Via U.S. mail and facsimile
Mr. J. Larry Sorsby
Chief Financial Officer
Hovnanian Enterprises, Inc.
110 West Front Street, P.O. Box 500,
Red Bank, New Jersey 07701
RE: Form 10-K for the year ended October 31, 2007
Form 10-Q for the quarter ended January 31, 2008
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 Nudrat Salik, Staff Accountant, at (202) 551-3692 or, in her absence, to the
undersigned at (202) 551-3689.
S i n c e r e l y ,
John Hartz
Senior Assistant Chief Accountant