SEC Company Response from M (MHO) — Oct 4, 2021
M/I HOMES, INC. (MHO) (CIK 0000799292)
Date: Oct. 4, 2021 · CIK: 0000799292 · Accession: 0001193125-21-290908
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File numbers found in text: 333-259781
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CORRESP 1 filename1.htm CORRESP M/I HOMES, INC. 4131 Worth Avenue, Suite 500 Columbus, Ohio 43219 (614) 418-8000 October 4, 2021 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Joseph Ambrogi Re: M/I Homes, Inc. Registration Statement on Form S-4 (File No. 333-259781) Ladies and Gentlemen: M/I Homes, Inc., on behalf of itself and the co-registrants listed in the above-referenced Registration Statement (collectively, the “Registrants”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on Thursday, October 7, 2021, at 9:00 a.m., Eastern Time, or as soon thereafter as practicable. Please advise Adam K. Brandt of Vorys, Sater, Seymour and Pease LLP, our outside counsel, of the effectiveness of the Registration Statement by telephone at (614) 464-6426 or by e-mail at AKBrandt@vorys.com. Very truly yours, /s/ Susan E. Krohne Susan E. Krohne Senior Vice President, Chief Legal Officer and Secretary