SEC Company Response from KB HOME (KBH) (CIK 0000795266) (KBH) — Oct 20, 2004
KB HOME (KBH) (CIK 0000795266)
Date: Oct. 20, 2004 · CIK: 0000795266 · Accession: 0000950129-04-007919
AI Filing Summary & Sentiment
File numbers found in text: 333-119228
Letter
<PAGE> KB HOME 10990 Wilshire Blvd. Los Angeles, CA 90024 October 20, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Re: Registration Statement on Form S-4 (file no. 333-119228) filed by KB Home, KB Home Phoenix Inc., KB Home South Bay Inc., KB Lone Star LP, KB Home North Bay Inc., KB Home Nevada Inc., KB Home Greater Los Angeles Inc., KB Home Coastal Inc. and KB Home Colorado Inc. (collectively, the "Registrants")
Dear Sir or Madam:
On behalf of the Registrants, pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), we hereby respectfully request that the effectiveness of the above-referenced Registration Statement be accelerated to 10:00 a.m., Eastern Standard Time, on Monday, October 25, 2004, or as soon thereafter as possible.
We hereby acknowledge that, should the Securities and Exchange Commission (the "Commission") or the staff thereof, acting pursuant to designated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to such Registration Statement; that the action of the Commission or the staff thereof, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in such Registration Statement; and that the Registrants may not assert such action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Remainder of Page Left Blank Intentionally]
<PAGE> Very truly yours,
KB HOME
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Senior Vice President and Controller
KB HOME PHOENIX INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
KB HOME SOUTH BAY INC.
By: /s/ CHRIS REDER --------------------------------------- Name: Chris Reder Title: Senior Vice President, Finance, and CFO
KB HOME LONE STAR LP
By: KBSA, Inc., its General Partner
By: /s/ WILLIAM R. HOLLINGER ---------------------------- Name: William R. Hollinger Title: Vice President and CFO
KB HOME NORTH BAY INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
<PAGE> KB HOME NEVADA INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
KB HOME GREATER LOS ANGELES INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
KB HOME COASTAL INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
KB HOME COLORADO INC.
By: /s/ WILLIAM R. HOLLINGER --------------------------------------- Name: William R. Hollinger Title: Vice President and CFO
cc: Ms. Tamara Brightwell Division of Corporation Finance
Show Raw Text
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
KB HOME
10990 Wilshire Blvd.
Los Angeles, CA 90024
October 20, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Registration Statement on Form S-4 (file no. 333-119228) filed
by KB Home, KB Home Phoenix Inc., KB Home South Bay Inc.,
KB Lone Star LP, KB Home North Bay Inc., KB Home Nevada Inc.,
KB Home Greater Los Angeles Inc., KB Home Coastal Inc. and
KB Home Colorado Inc. (collectively, the "Registrants")
Dear Sir or Madam:
On behalf of the Registrants, pursuant to Rule 461 under the Securities
Act of 1933, as amended (the "Securities Act"), we hereby respectfully request
that the effectiveness of the above-referenced Registration Statement be
accelerated to 10:00 a.m., Eastern Standard Time, on Monday, October 25, 2004,
or as soon thereafter as possible.
We hereby acknowledge that, should the Securities and Exchange
Commission (the "Commission") or the staff thereof, acting pursuant to
designated authority, declare the above-referenced Registration Statement
effective, it does not foreclose the Commission from taking any action with
respect to such Registration Statement; that the action of the Commission or the
staff thereof, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Registrants from their full responsibility for
the adequacy and accuracy of the disclosure in such Registration Statement; and
that the Registrants may not assert such action as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.
[Remainder of Page Left Blank Intentionally]
<PAGE>
Very truly yours,
KB HOME
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Senior Vice President and Controller
KB HOME PHOENIX INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
KB HOME SOUTH BAY INC.
By: /s/ CHRIS REDER
---------------------------------------
Name: Chris Reder
Title: Senior Vice President, Finance,
and CFO
KB HOME LONE STAR LP
By: KBSA, Inc., its General Partner
By: /s/ WILLIAM R. HOLLINGER
----------------------------
Name: William R. Hollinger
Title: Vice President and CFO
KB HOME NORTH BAY INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
<PAGE>
KB HOME NEVADA INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
KB HOME GREATER LOS ANGELES INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
KB HOME COASTAL INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
KB HOME COLORADO INC.
By: /s/ WILLIAM R. HOLLINGER
---------------------------------------
Name: William R. Hollinger
Title: Vice President and CFO
cc: Ms. Tamara Brightwell
Division of Corporation Finance
</TEXT>
</DOCUMENT>