SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — May 9, 2013
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: May 9, 2013 · CIK: 0000357294 · Accession: 0000000000-13-025609
AI Filing Summary & Sentiment
Letter
May 8 , 2013 Via E -mail J. Larry Sorsby Executive Vice President and Chief Financial Officer Hovnanian Enterprises, Inc. 110 West Front Street P.O. Box 500 Red Bank, New Jersey 07701
Re: Hovnanian Enterprises, Inc. Form 10-K for the Year Ended October 31, 2012 Filed December 20, 2012 File No. 1 -8551
Dear Mr. Sorsby :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Rufus Decker
Show Raw Text
May 8 , 2013 Via E -mail J. Larry Sorsby Executive Vice President and Chief Financial Officer Hovnanian Enterprises, Inc. 110 West Front Street P.O. Box 500 Red Bank, New Jersey 07701 Re: Hovnanian Enterprises, Inc. Form 10-K for the Year Ended October 31, 2012 Filed December 20, 2012 File No. 1 -8551 Dear Mr. Sorsby : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief