SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — May 4, 2021
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: May 4, 2021 · CIK: 0000357294 · Accession: 0000000000-21-005684
AI Filing Summary & Sentiment
File numbers found in text: 001-08551
Letter
United States securities and exchange commission logo May 4, 2021 Larry Sorsby Chief Financial Officer Hovnanian Enterprises Inc. 90 Matawan Rd, Fifth Floor Matawan, NJ 07747 Re:Hovnanian Enterprises Inc. Form 10-K for the year ended October 31, 2020 Filed December 22, 2020 File No. 001-08551 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 4, 2021
Larry Sorsby
Chief Financial Officer
Hovnanian Enterprises Inc.
90 Matawan Rd, Fifth Floor
Matawan, NJ 07747
Re:Hovnanian Enterprises Inc.
Form 10-K for the year ended October 31, 2020
Filed December 22, 2020
File No. 001-08551
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction