SEC Comment Letter for M (MHO) — Oct 1, 2021
M/I HOMES, INC. (MHO) (CIK 0000799292)
Date: Oct. 1, 2021 · CIK: 0000799292 · Accession: 0000000000-21-011972
AI Filing Summary & Sentiment
File numbers found in text: 333-259781
Letter
United States securities and exchange commission logo October 1, 2021 Susan E. Krohne Senior Vice President M/I HOMES, INC. 4131 Worth Avenue, Suite 500 Columbus, Ohio 43219 Re:M/I HOMES, INC. Registration Statement on Form S-4 Filed September 24, 2021 File No. 333-259781 Dear Ms. Krohne: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Joseph Ambrogi at 202-551-4821 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Adam K. Brandt
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United States securities and exchange commission logo
October 1, 2021
Susan E. Krohne
Senior Vice President
M/I HOMES, INC.
4131 Worth Avenue, Suite 500
Columbus, Ohio 43219
Re:M/I HOMES, INC.
Registration Statement on Form S-4
Filed September 24, 2021
File No. 333-259781
Dear Ms. Krohne:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Joseph Ambrogi at 202-551-4821 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Adam K. Brandt