SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Apr 29, 2009

HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: April 29, 2009 · CIK: 0000357294 · Accession: 0000000000-09-022652

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AI Filing Summary & Sentiment

File numbers found in text: 001-08551

Date

April 29, 2009

Author

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Form

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Company

HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 April 29, 2009 Via U.S. mail and facsimile Mr. Ara K. Hovnanian President and Chief Executive Officer Hovnanian Enterprises, Inc. 110 West Front Street P.O. Box 500 Red Bank, NJ 07701 RE: Form 10-K for the fiscal year ended Oc tober 31, 2008 Form 10-Q for the fiscal period ended January 31, 2009 File No. 001-08551

Dear Mr. Hovnanian:

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 questions regarding our review of your filings, you may contact Errol Sanderson, Financial Analyst, at (202) 551-3746 or, in his absence, Pamela Long, Assistant Director, at (202) 551-3760 regarding legal matters. Please contact Lisa Haynes, Staff Accountant, at (202) 551-3424 or, in her absen ce, the undersigned at (202) 551-3689 if you have questions regarding comm ents on the financial statements and related matters.

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
April 29, 2009

Via U.S. mail and facsimile

Mr. Ara K. Hovnanian President and Chief Executive Officer
Hovnanian Enterprises, Inc.
110 West Front Street P.O. Box 500 Red Bank, NJ  07701
 RE: Form 10-K for the fiscal  year ended Oc tober 31, 2008
  Form 10-Q for the fiscal  period ended January 31, 2009
File No. 001-08551

Dear Mr. Hovnanian:

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 questions regarding our review of your filings, you may contact
Errol Sanderson, Financial Analyst, at (202)  551-3746 or, in his absence, Pamela Long,
Assistant Director, at (202)  551-3760 regarding legal matters.  Please contact Lisa
Haynes, Staff Accountant, at (202) 551-3424 or, in her absen ce, the undersigned at (202)
551-3689 if you have questions regarding comm ents on the financial statements and
related matters.

       S i n c e r e l y ,             John Hartz        Senior Assistant Chief Accountant

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