SEC Comment Letter for HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Feb 24, 2025
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: Feb. 24, 2025 · CIK: 0000357294 · Accession: 0000000000-25-002093
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Reasoning
File numbers found in text: 001-8551
Letter
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
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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