SEC Company Response from HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294) (HOV) — Mar 28, 2013

HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)
Date: March 28, 2013 · CIK: 0000357294 · Accession: 0001437749-13-003639

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AI Filing Summary & Sentiment

Referenced dates: March 7, 2013

Date

March 28, 2013

Author

/s/ Brad G. O’Connor

Form

CORRESP

Company

HOVNANIAN ENTERPRISES INC (HOV, HOVNP, HOVVB) (CIK 0000357294)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission Hovnanian Enterprises, Inc. Form 10-K for the Year Ended October 31, 2012 Filed December 20, 2012 Filed No. 1-8551

Dear Ms. Etheredge:

In response to your request received by phone on March 28, 2013, Hovnanian Enterprises, Inc. (the “Company”) hereby confirms receipt of the letter dated March 7, 2013, containing comments of the Staff of the Securities and Exchange Commission with regard to the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2012 (the “Letter”). As previously advised, the Company intends to submit its response to the Letter by Friday, April 5, 2013.

Please contact the undersigned at 732-383-2698 if you would like to discuss further, and we appreciate your consideration.

Sincerely,
/s/ Brad G. O’Connor

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CORRESP
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    hov_corresp-032813.htm

March 28, 2013

VIA EDGAR

Ms. Lisa Etheredge

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N. E.

Washington, D. C. 20549-7010

Re:

Hovnanian Enterprises, Inc.

Form 10-K for the Year Ended October 31, 2012

Filed December 20, 2012

Filed No. 1-8551

Dear Ms. Etheredge:

In response to your request received by phone on March 28, 2013, Hovnanian Enterprises, Inc. (the “Company”) hereby confirms receipt of the letter dated March 7, 2013, containing comments of the Staff of the Securities and Exchange Commission with regard to the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2012 (the “Letter”).  As previously advised, the Company intends to submit its response to the Letter by Friday, April 5, 2013.

Please contact the undersigned at 732-383-2698 if you would like to discuss further, and we appreciate your consideration.

Sincerely,

/s/ Brad G. O’Connor

Brad G. O’Connor

Vice President, Chief Accounting Officer and Corporate Controller

cc:

Rufus Decker, Accounting Branch Chief

Jeanne Baker, Assistant Chief Accountant

J. Larry Sorsby, Executive Vice President and Chief Financial Officer

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