SEC Comment Letter 0000000000-23-002749 to PULTEGROUP INC/MI/ (PHM) (CIK 0000822416) (PHM)
PULTEGROUP INC/MI/ (PHM) (CIK 0000822416)
Date: March 20, 2023 · CIK: 0000822416 · Accession: 0000000000-23-002749
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File numbers found in text: 001-09804
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United States securities and exchange commission logo
March 20, 2023
Robert O' Shaughnessy
Chief Financial Officer
PULTEGROUP INC/MI/
3350 Peachtree Road NE, Suite 1500
Atlanta, Georgia 30326
Re:PULTEGROUP INC/MI/
Form 8-K filed on January 31, 2023
Form 10-K for the year ended December 31, 2022
Filed on February 6, 2023
File No. 001-09804
Dear Robert O' Shaughnessy:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction