SEC Company Response from HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Jun 28, 2005
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: June 28, 2005 · CIK: 0000357294 · Accession: 0001047469-05-018176
AI Filing Summary & Sentiment
File numbers found in text: 333-125738
Letter
VIA EDGAR AND FACSIMILE Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Re:
Dear Ms. Hardy:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hovnanian Enterprises, Inc., K. Hovnanian Enterprises, Inc. and the Subsidiary Registrants hereby request that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective at 1:00 p.m. (Washington, D.C. time) on June 28, 2005, or as soon as practicable thereafter.
As you requested, the undersigned hereby acknowledge that:
1.should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
2.the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
3.the undersigned may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please contact Vincent Pagano Jr. of Simpson Thacher & Bartlett LLP, at 212-455-3125.
Very truly yours,
Hovnanian Enterprises, Inc.
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CORRESP
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June 28, 2005
VIA
EDGAR AND FACSIMILE
Re:
Hovnanian Enterprises, Inc.,
K. Hovnanian Enterprises, Inc. and
Subsidiary Registrants
Registration Statement on Form S-3
File No. 333-125738
Ms. Jennifer
Hardy
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear
Ms. Hardy:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Hovnanian Enterprises, Inc., K. Hovnanian Enterprises, Inc. and the Subsidiary Registrants
hereby request that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective at 1:00 p.m. (Washington, D.C. time) on
June 28, 2005, or as soon as practicable thereafter.
As
you requested, the undersigned hereby acknowledge that:
1.should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to
the filing;
2.the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned from their full responsibility
for the adequacy and accuracy of the disclosure in the filing; and
3.the
undersigned may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.
If
you have any questions, please contact Vincent Pagano Jr. of Simpson Thacher & Bartlett LLP, at 212-455-3125.
Very truly yours,
Hovnanian Enterprises, Inc.
K. Hovnanian Enterprises, Inc.
Subsidiary Registrants
/s/ Kevin Hake Kevin Hake
Senior Vice President—Finance and Treasurer