SEC Company Response from HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Aug 23, 2013
HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: Aug. 23, 2013 · CIK: 0000357294 · Accession: 0001193125-13-344602
AI Filing Summary & Sentiment
File numbers found in text: 333-189802
Letter
VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7010
Re:
Dear Ms. Long:
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 3:00 p.m. (Washington, D.C. time) on August 23, 2013, 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 Richard Fenyes (at 212-455-2812) of Simpson Thacher & Bartlett LLP.
Very truly yours,
K. Hovnanian Enterprises, Inc.
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Acceleration Letter
August 23, 2013
VIA EDGAR
Re:
Hovnanian Enterprises, Inc.,
K. Hovnanian Enterprises, Inc. and
Subsidiary Registrants
Registration Statement on Form S-3, as amended
File No. 333-189802
Ms. Pamela Long
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F
Street, N.E.
Washington, D.C. 20549-7010
Dear Ms. Long:
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 3:00
p.m. (Washington, D.C. time) on August 23, 2013, 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 Richard Fenyes (at
212-455-2812) of Simpson Thacher & Bartlett LLP.
Very truly yours,
K. Hovnanian Enterprises, Inc.
Hovnanian Enterprises, Inc.
Subsidiary Registrants
/s/ J. Larry Sorsby
J. Larry Sorsby
Executive Vice President and Chief Financial Officer
K. HOV IP, Inc.
K.
HOV IP, II, Inc.
/s/ Brad G. O’Connor
Brad G. O’Connor
President and Chief Financial Officer