SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — May 16, 2017
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: May 16, 2017 · CIK: 0000357294 · Accession: 0000000000-17-017193
AI Filing Summary & Sentiment
Letter
Mail Stop 4631 May 16, 2017 Via E -mail Mr. J. Larry Sorsby, Chief Financial Officer Hovnanian Enterprises, Inc. 110 West Front Street, P.O. Box 500 Red Bank, NJ 07701
Re: Hovnanian Enterprises, Inc. Form 10-K for the year ended October 31, 2016 Filed December 20, 2016 File No. 1 -8551
Dear Mr. Sorsby :
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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ John Cash
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Mail Stop 4631 May 16, 2017 Via E -mail Mr. J. Larry Sorsby, Chief Financial Officer Hovnanian Enterprises, Inc. 110 West Front Street, P.O. Box 500 Red Bank, NJ 07701 Re: Hovnanian Enterprises, Inc. Form 10-K for the year ended October 31, 2016 Filed December 20, 2016 File No. 1 -8551 Dear Mr. Sorsby : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ John Cash John Cash Branc h Chief Office of Manufacturing and Construction