SEC Comment Letter 0000000000-25-002093 to HOVNANIAN ENTERPRISES INC (HOV)
HOVNANIAN ENTERPRISES INC
Date: Feb. 24, 2025 · CIK: 0000357294 · Accession: 0000000000-25-002093
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File numbers found in text: 001-8551
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February 24, 2025
Brad O'Connor
Chief Financial Officer
Hovnanian Enterprises, Inc.
90 Matawan Road
Fifth Floor
Matawan, NJ 07747
Re:Hovnanian Enterprises, Inc.
Form 10-K for the year ended October 31, 2024
File No. 001-8551
Dear Brad O'Connor:
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